All things end: some for the better, some for the worse. Planning and tracking that decay in accounting is known as Amortization: the decreasing of an amount over a length of time. The amount that is decreasing could be owned money–such as in the form of debt–or the deprecation of an asset of a company without a fixed price–an intangible asset. There are examples of amortization in the buyouts of companies for many times their worth, to your very own personal debts.

The expenses for a new business (or buying an existing business) are usually staggering. For most business-owners-to-be, a loan-or several loans-are in order to make their dreams a reality. Usually from venture capitalists or banks, these initial lenders usually have collateral (such as the business's property or assets such as equipment) and are the first to be repaid. This debt is known as senior debt.

In the business community, companies are continuous growing: and one of the major ways is through mergers and acquisitions. It's a surge of new revenue, personnel, and experience, but also something even more important: change. One of the largest players in this field are the acquirers of niche companies in a process known as bolt-on acquisitions.