pro rata


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pro rata

adjective, adverb In proportion, partial.
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Pro rata kicks in, for instance, when you buy an apartment at $50,000, explained Home Savings of America's Nicholas M.
This pro rata dividend would be paid on 1 September to Wisconsin Energy shareholders of record on 14 August.
Consequently, C is deemed to own a pro rata share of the dealerships' inventories.
Their deliberations should encompass transactions other than IO and PO sales where pro rata cost allocation may not apply.
Without a pro rata deemed distribution, the conflict between the regulations under Sec.
Therefore, in accordance with the terms of the tender offer, the Fund is purchasing shares on a pro rata basis from all tendering stockholders.
The Ninth Circuit recently ruled in Durando, 70 F3d 548 (1995), that shareholders' pro rata share of S income is not self-employment income for Keogh plan deduction purposes.
1377(a), each item of income or loss is deemed to occur pro rata throughout the S corporation's tax year.
68 in cash, and an amount in cash equal to an adjusted pro rata dividend in addition to the special dividend referred to above.
The regulations also provide a revised treatment for pro rata prepayments and clarify the rules on determination of yield and maturity of a debt instrument with one or more stated contingencies.