0 used to describe a business cost or an asset (= something of value bought for a business), when the amount of money spent can gradually be taken away from tax paid by the business over a period of time:
The costs of checking out the various factors involved in site selection would also be an amortizable expense.
Examples of amortizable start-up costs include: advertising the opening of the business, wages for workers who are being trained.
The company acquired amortizable intangible assets of $186 million.