The issuer of the financial assets can settle it with a sum which is obviously lower than the post-amortization cost;

Superior flowability also provides for a reduction of in-mould deposits, lower mould wear resulting in lower maintenance cost and longer tool life, and therefore lower amortization cost of the tool.

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