償しょう却きゃく

noun, noun or participle which takes 'suru', noun which may take the genitive case particle 'no', transitive verb

repayment; redemption

Refers to paying back a debt or redeeming a financial obligation, such as bonds or loans. Common in financial contexts.

• 社しゃ債さいを償しょう却きゃくする計けい画かくを発はっ表ぴょうした。

  They announced a plan to redeem the corporate bonds.

noun, noun or participle which takes 'suru', noun which may take the genitive case particle 'no', transitive verb

depreciation

Used in accounting for the systematic write-off of tangible fixed assets over their useful life. Often appears in terms like 減価償却 (depreciation).

• この機き械かいは毎まい年とし定てい額がくで償しょう却きゃくしている。

  This machine is depreciated by a fixed amount each year.

noun, noun or participle which takes 'suru', noun which may take the genitive case particle 'no', transitive verb

amortization

Refers to the gradual write-off of intangible assets or the scheduled repayment of a loan over time. In Japanese accounting, 償却 covers both depreciation and amortization, but this sense specifically aligns with amortization of intangibles or loan principal.

• のれん代だいは20年ねんで償しょう却きゃくされる。

  Goodwill is amortized over 20 years.