Money Management Glossary: Asset Management Terms

Amortization
The term Amortization denotes the payment of a debt in installments over a pre-specified period. See also: Amortization Term, Depreciation
Fixed Amortization
Fixed Amortization involves the payment of a debt in the form of regular, periodic installments of principal and interest -wherein the interest rate and payment never change. See also: Amortization Term, Amortized Asset
Amortization Term
The phrase "Amortization Term" denotes the period of time (usually expressed as a number of months) used to determine the dollar amount of scheduled loan payments. See also: Amortization, Fixed Amortization
Amortized Asset
The phrase "Amortized Asset" refers to an asset that is completely paid off (including interest and principal) in the form of a series of regular/periodic payments. See also: Fixed Amortization
Asset
The term Asset describes anything owned by an individual (or a business) that has commercial or exchange value. See also: Depreciation, Fixed Asset
Balance Sheet
The phrase "Balance Sheet" denotes a financial statement that shows one's assets, liabilities, and the net worth as of a specific date.
Capital Expenditures
Capital Expenditures include the physical assets (such as equipment used in product manufacturing, etc.) that a company (or a personal business) buys for itself. See also: Fixed Asset
Community Property
The phrase "Community Property" denotes property acquired during a (common-law) marriage which is generally deemed to be jointly-owned (Community Property) of both spouses irregardless of whether or not even it is titled in the name of one or both spouses -unless said property has been specifically acquired as separate property of one spouse.
Depreciation
The term "Depreciation" describes an accounting procedure used for spreading the cost of assets used by a business over a period of time. The devaluation so arrived at can be deducted from taxes as a business expense. See also: Amortization, Asset
Donor
The term "Donor" describes an individual (or an entity/proxy representative thereof) who gives a gift.
Fixed Asset
Fixed Assets include Long-term assets (such as buildings, equipment, real property, etc.) that are not to be converted to cash in the near term. See also: Asset, Capital Expenditures