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 company acquired amortizable intangible assets of $186 million.
Examples of amortizable start-up costs include: advertising the opening of the business, wages for workers who are being trained.
The costs of checking out the various factors involved in site selection would also be an amortizable expense.