You can try to use amortization to determine the value of something unseen, such as friendship or memories, but ultimately that might still be impossible.

Amortization is most often used in business when discussing interest, which is an intangible cost of something.

Amortization is often used to determine debt, which is an intangible amount of money that must be paid at a later date.

When you reduce the amount of debt you own by making a payment, you are participating in the process of amortization, affecting an intangible amount of something.

Anytime you attempt to quantify the worth of something intangible, you are making use of the amortization process.