Apportionment factor definition

Apportionment factor means any component ratio used in the apportionment percentage to apportion business income, such as a property factor, a payroll factor, or a sales factor.
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Apportionment factor means a fraction the numerator of which is the sum of the property factor, the payroll factor and the sales factor and the denominator of which is the number 3.
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Apportionment factor means in relation to any Interest Payment Date, 0.25.
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Examples of Apportionment factor in a sentence

  • The Florida Apportionment factor will then be applied to the PROJECT’s taxable income to determine the project’s Florida taxable income and the associated CITC.


More Definitions of Apportionment factor

Apportionment factor means a ratio determined by a relevant taxing jurisdiction’s apportionment formula, including where applicable, sales, property and payroll tax factors.
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Apportionment factor means a fraction, computed pursuant to North Dakota Century Code chapter 57-38, 57-38.1, or 57-59, used to divide business income of a multistate taxpayer among states.
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Apportionment factor means a fraction the numerator 76.48(1g)(a) of which is the sum of the property factor, the payroll factor
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Apportionment factor means payroll, receipts, property, deposits or any -------------------- other factor used by a governmental authority to determine an Apportionment Percentage and computed with the numerator being the payroll, receipts, property, deposits or other appropriate measure attributable to a given state and locality and the denominator being such amount attributable everywhere.
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Apportionment factor. The agreed apportionment of the Community Council Benefit Fund which is 12.5% per Nominated Community Council area, with an additional 12.5% share ▇▇▇▇▇▇▇ Community Council in whose area the Wind Farm is located.
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Apportionment factor means in relation to (a) the first Interest Payment Date, the number of days in the first Interest Period divided by 365; and (b) any other Interest Payment Date, 0.25.
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Related to Apportionment factor

  • Apportionment Fraction With respect to each Class of Subordinate Certificates and for any Distribution Date, in the event that the Class Principal Balances of the Senior Certificates of any Certificate Group have been reduced to zero, a fraction the numerator of which is equal to the sum of the Subordinate Optimal Principal Amount of the Loan Group (or Groups) related to such Certificate Group (or Groups), and the denominator of which is equal to the Aggregate Subordinate Optimal Principal Amount.

  • Adjustment Factor means, with respect to a share of the Fund (or one unit of any other security for which a Fund Closing Price must be determined), 1.0, subject to adjustment in the event of certain events affecting the shares of the Fund. See “—Anti-dilution Adjustments Relating to the Fund; Alternate Calculation —Anti-dilution Adjustments” below.

  • Interest Factor means monthly compounding, discounting or annuitizing, as applicable, at a rate set forth in Exhibit A.

  • NET INVESTMENT FACTOR The Net Investment Factor is an index applied to measure the investment performance of a Subaccount from one Valuation Period to the next. The Net Investment Factor for any Subaccount for any Valuation Period is determined by dividing (1) by (2) and subtracting (3) from the result, where:

  • Load factor means the percentage of aircraft seats actually occupied on a flight (RPMs divided by ASMs). “NMB” means the National Mediation Board.