When a number is found that is a multiple of both

denominators, the fractions are then expressed in terms of the common

denominator, so 2/5 is 8/20 and 3/4 is 15/20.

Because the foreign-source income is taxed at a reduced rate in column 3, the numerator (foreign-source taxable income) is adjusted on line 2 and the

denominator (taxable income before exemptions) is also adjusted on line 5.

Indeed, the content of Table 1 presents the percentage-change amounts for a ratio's

denominator (B) resulting from various combinations of percentage changes for a ratio and its numerator (A) along the vertical and horizontal axes, respectively.

Another option for

denominator is the number of days a patient uses a device during home care only, rather than the total number of days (i.e., from insertion to removal) the device is used.

It means spending time with your colleagues to select the correct

denominator to measure and drive your performance.

The

denominator is plate appearances, so the equation measures simply the number of bases a batter gets per plate appearance.

This "common

denominator" was the "Heimat idea", the imagining of the nation via local idioms which "transform[ed] the nation into an everyday life experience"(xii).

Using the modified

denominator reduced CLABSI rates by 25 percent in ICUs (1.95 versus 1.47 per 1,000 line days) and 6 percent in non-ICUs (1.30 versus 1.22 per 1,000 line days).

Second, what is the composition of the numerator and

denominator? How is a return calculated?

'Ang pattern, makikita mo: Pagka na-identify mo kung sino 'yung congressman dun sa mga districts na medyo malalaki, biglang lumobo, isa lang ang common

denominator - malapit kay Speaker,' Lacson said.

"The diplomacy, politics, and military diplomacy in particular are just created to find a common

denominator, not based on the principle of the lowest common

denominator, but according to the principle of the greatest common

denominator.

Given that logic, it would be appropriate and reasonable to use the second bullet point above, and include realized capital gains in the

denominator. And that happens to be the most advantageous calculation, as it minimizes the portion of expenses allocated to exempt income.