denominator


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de·nom·in·a·tor

(dĕ-nom'i-nā'tŏr),
The lower portion of a fraction used to calculate a rate or ratio; the population at risk in the calculation of a rate or ratio.

denominator

Epidemiology The lower part of a fraction used to calculate a rate or ratio; in a rate, the denominator is usually the population–or population experience, as in person-yrs, etc. at risk
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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.
Chapter 4 Fractions, decimals, ratios, and percents
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.
How reduced rates for capital gains and qualified dividends affect the FTC
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.
Instant insight. Delta Factor reference tables transform financial ratio analysis into a useful, forward-looking planning tool. (Financial Management)
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.
Feasibility of National Surveillance of health-care-associated infections in home-care settings. (Perspective)
It means spending time with your colleagues to select the correct denominator to measure and drive your performance.
Picking the right ratio to measure performance. (Customer Satisfaction)
The denominator is plate appearances, so the equation measures simply the number of bases a batter gets per plate appearance.
New "Production"
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).
The Nation as a Local Metaphor. Wurttemberg, Imperial Germany and National Memory, 1871-1918
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).
Method to Calculate Central Line Infections Flawed; Counting multiple concurrent central lines may help account for hospitals with patients with higher acuity of care
Second, what is the composition of the numerator and denominator? How is a return calculated?
The Danger of Managing Manufacturing With Half Measures
'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.
Reps getting pork are all close to Speaker Arroyo, says Lacson
"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.
Russian Foreign Ministry: Russia, Turkey looking for common denominator on Syria
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.
10-4, Form 1041: A Guide on Allocating Expenses to Exempt Income

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