Ratable

(redirected from ratably)
Also found in: Dictionary, Thesaurus, Legal.
Related to ratably: assesses

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.
References in periodicals archive ?
The regulations also require allocating bonus depreciation ratably through the year rather than including it entirely in the installment period in which the asset eligible for bonus depreciation is placed in service.
861-8 regulations to provide that the deduction for charitable contributions must always be ratably apportioned on the basis of gross income.
The remainder are deductible ratably over the loan's life.
2003-79 allows eligible partners and S shareholders to elect to spread their share of income from the resulting short tax year ratably over four tax years.
Costs of developing (or modifying) designs with either no ascertainable useful life, or a useful life extending beyond the tax year in which the costs are incurred, must be capitalized and amortized ratably over a 60-month period, beginning with the month the design is treated as placed in service.
Income that is no longer deferred as a result of the short taxable year resulting from these rules would be taken into account ratably over the first four taxable years beginning after July 10, 1989.
If off-the-shelf software is purchased, its cost is deducted ratably over 36 months.
Such a situation could occur through provisions of foreign tax laws that may allow corporations to carry forward net operating losses, surrender losses to group companies, or defer realization of income on items that must be accrued ratably under U.
9 million) will be deferred and recognized ratably over the initial lease term of 15 years.
453(b), and claimed a short-term capital gain of over $721 million, calculated by subtracting the ratably recovered basis from the $880 million in cash generated by the bond sales.
The waiver would amend a covenant in the Indenture to permit the company to grant the liens contemplated by such bank credit agreement without equally and ratably securing the notes as would otherwise be required by the terms of the Indenture.