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1·Going green did make the renovation cost 30 percent more, Lageder says, but that just means there is a slightly longer amortization period.

走向绿色确实使装修成本增加了30%，拉格德说，“但是，那只意味着摊还期略微延长。”

2·When the cost is material, amortization should be based upon the life of the franchise (if limited); the amortization period, however, may not exceed 4 years.

当成本巨大时，摊销应以专营权的期限（如果有期限的话）为准，但摊销期限不能超过4年。

3·Although not a cash cost, depreciation or amortization is typically included in the calculation of EVA as an economic cost for the use of the asset during the period.

虽然折旧或摊销不是现金的支出，但它在EVA的计算中是一种在某一时期内使用某资产的典型的经济成本。

4·However, if the patent is likely to lose its usefulness in less than 17 years, amortization should be based on the shorter period of estimated useful life.

然而，如果专利权可能在不到17年内就失去效用，摊销应以更短的预计存续期限为基。

5·For a fair value hedging of interest rate risk portfolio, the amortization shall be finished prior to the date of end of the relevant re-pricing period.

对于利率风险组合的公允价值套期，应当于相关重新定价期间结束日前摊销完毕。