償却する · noun or participle which takes 'suru'
| Form | Positive | Negative |
|---|---|---|
| Dictionary | 償却する | 償却しない |
| Polite | 償却します | 償却しません |
| Past polite | 償却しました | 償却しませんでした |
| Past | 償却した | 償却しなかった |
| Te-form | 償却して | 償却しないで |
| Desire | 償却したい | 償却したくない |
| Potential | 償却できる | 償却できない |
| Passive | 償却される | 償却されない |
| Causative | 償却させる | 償却させない |
| Causative passive | 償却させられる | 償却させられない |
| Volitional | 償却しよう | |
| Polite volitional | 償却しましょう | |
| Imperative | 償却しろ | 償却するな |
| Conditional | 償却すれば | 償却しなければ |
| Tara conditional | 償却したら | 償却しなかったら |
noun, noun or participle which takes 'suru', noun which may take the genitive case particle 'no', transitive verb
Refers to paying back a debt or redeeming a financial obligation, such as bonds or loans. Common in financial contexts.
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
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).
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.
Goodwill is amortized over 20 years.
The company depreciated its old machinery.
This equipment is scheduled to be depreciated over ten years.