The 1RS noted that X determined that under generally accepted accounting principles, its lease liability should be recognized ratably
over the period of the lease, and thus accrues the liability on its financial statements over the period of the lease.
In the case of GAAP and non-GAAP financial reporting, the patent is expensed (amortized) ratably
over the determined useful technical and economic life of the patent.
In 2010, the deduction is phased out ratably
between modified adjusted gross income of $60,000 to $75,000 for unmarried taxpayers, and $120,000 to $150,000 for married taxpayers filing joint returns.
Although the landlord is entitled to deduct these payments, the law is unclear on whether the payments can be deducted either when they come due or ratably
over the term of the new lease.
2015-39],Taxpayer may treat economic performance as occurring ratably
under the contract.
This ruling concluded that: (1) F realized capital gain based on the difference between F's basis in the property and the annuity's PV; (2) this gain was reported ratably
over F's life expectancy; (3) the investment in the contract to compute the exclusion ratio was F's basis in the property transferred; (4) the excess of the property's FMV over the annuity's PV was a gift from F to S; and (5) the prorated capital gain reported annually was derived from the taxable portion of each payment.
The difference between the carrying amount of a policy (acquisition cost plus capitalized premiums plus income recognized) and its face value is recognized as income ratably
over the insured's life expectancy.
This is because the simplified production method often overcosts the inventory by assuming that every section 263A cost is incurred ratably
throughout the process on both raw materials and work-in-process, as well as finished goods.
Where benefits are not defined by a plan formula, costs would be allocated ratably
to service from date of hire to the date the employee is fully eligible for benefits (the attribution period).
Consequently, MEDNAX's Adjusted EBITDA and EPS for the Q1 of FY18 reflected expenses related to these items that were approximately $25M, or 21c, higher than if they were incurred ratably
throughout the year.
The stock options will vest over 4 years, with 25% vesting on the first anniversary of the hire date and the remainder vesting ratably
on each of the subsequent 36 monthly anniversaries of the hire date; the restricted stock will vest over a period of 4 years in four equal annual installments on each anniversary of the hire date.
Electing debtors recognize deferred COD ratably
over the five-tax-year period beginning in 2014.