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Ratable
(redirected from ratably)

   Also found in: Dictionary/thesaurus, Legal 0.02 sec.
Ratable
1. Describing a property of which an appraisal is possible. For example, a farm is a ratable property because its value is able to be assessed.

2. See: Taxable.


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108(i) to have cancellation of debt (COD) income from reacquiring an applicable debt instrument, after 2008 and before 2011, included in gross income ratably over five tax years beginning with 2014 (see California CPA, August 2009, Page 16).
Electing debtors recognize deferred COD ratably over the five-tax-year period beginning in 2014.
Because the licenses will include undelivered technology, however, they will require revenue to be recognized ratably over the license period.
 
 
 
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