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ratable |
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That which can be appraised, assessed, or adjusted through the application of a formula or percentage. Ratable property is that which is taxable or capable of being appraised or assessed. ratable adj. taxable according to value, such as an estate or property. See also: ad valorem How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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A taxpayer would satisfy the reasonable-accuracy requirement if the item were allocated to an annualization period ratably throughout the tax year, or the taxpayer could dearly demonstrate that the item is more appropriately allocated by another method. Attribution period of policy for awards: For awards with graded vesting schedules (an award vests 25 percent per year over a four-year period), companies are permitted as an accounting policy election to recognize compensation cost ratably or by vesting tranche. Consequently, those deductions must be ratably apportioned among U. |
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