Now, though, the I.R.S. has decided that if the endowment is willing to assume that tax, rather than automatically passing along the trusts' prorated share, the trusts can retain their tax-free status.
For executives who served only part of the fiscal year as chief executives, the study prorated their cash pay based on their time in the job.
Each participant was permitted to have a single response missing for the Social Distance Scale, with the missing score prorated using the mean of existing item scores (36 occurrences).
But when the costs are prorated over the expected lifespan of the field, including maintenance, the difference in cost narrows to less than $15,000 more for the natural grass, according to A New Turf War.
The scores were prorated by the length of the treatment period.
10%% of missing items were permitted (two items) with the missing values prorated using the mean of the existing item-ratings.
T-Mobile offers a 14-day trial period (30 days in California or when you buy online), but you are responsible for all charges, including the monthly fee prorated to the time you used the phone.
Besides buying a share of the plane prorated on its overall price, customers pay an hourly fee when flying and a monthly maintenance fee.
I use the term "prorated" loosely, as you won't actually save any money until you've been a customer for a year and a half.
Once you have identified the accrued expenses, you must calculate the amount of the accrual by prorating the portion of the total expense that falls into the current accounting period.
