P Group ratably
recognizes S1's COD income on its tax return for five years.
Because the lease liability arises out of the use of property provided to X, economic performance occurs ratably
over the period of time that X is entitled to use the property.
The legal and filing costs associated with the patent are carried as an intangible asset and are expensed ratably
over 15 years.
A taxpayer may choose to pay the tax in full in the year of conversion, which is 2010, or make a formal election to pay the tax ratably
over the next two years in 2011 and 2012.
In 2010 the credit is phased out ratably
between modified adjusted gross income of $50,000 to $60,000 for unmarried taxpayers and $100,000 to $120,000 for married taxpayers filing joint returns.
Notwithstanding the requirements of paragraph 13, if a plan of involuntary termination requires the employee to render future service in order to receive termination benefits, a liability and expense for the portion of involuntary termination benefits that will be provided only after completion of future service should be recognized ratably
over the future service period.
The cost of improvements to leased commercial premises is generally not currently deductible, but must be depreciated ratably
over a 39-year period, or a shorter time if the improvements are in the form of tangible personal property such as desks or computers.
The RIF is expected to result in a one-time severance charge of approximately $1.3M- $1.5M during the second quarter of 2019 with severance benefits paid out ratably
. Customary transition assistance will be provided to affected employees.
Subject to each grantee's continued service with the company, these options vest over four years, with 25% of the shares vesting on the first anniversary of each grantee's respective hiring date and the remaining shares vesting ratably
over the subsequent 36 months.
The stock options will vest over 4 years, with 25% vesting on the first anniversary of the hire date and the remainder vesting ratably
on each of the subsequent 36 monthly anniversaries of the hire date.
2015-39, which provides a safe harbor for accrual-basis taxpayers that would like to treat economic performance as occurring ratably
over the term of certain types of service contracts (ratable service contracts).
Revenues from the project are projected to be recognised, ratably
over the nine month period.