Prorate


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Prorate

To divide proportionately. To adjust, share, or distribute something or some amount on a pro rata basis.

References in periodicals archive ?
Next, the extent to which employers vary the terms and conditions of health insurance coverage between full- and part-time employees is explored, and whether these differences effectively prorate the cost of health insurance by employee hours.
Rules: In reaching its decision, the court discussed the possible application of two distinct rules: the "year-end" rule and the "prorate" rule.
Still, Burton admits there are parties that benefit from this extension, including certain wind developers who persuaded the IRS they should be able to prorate their projects tax credits, so long as they spent at least three percent (e.g., spending 3.5 percent would result in eligibility for 70 percent of the tax credit) in 2013.
In either case, W must itemize for the short period and must prorate her personal exemption.