On October 13, 2017, the Internal Revenue Service (IRS) issued two private letter rulings (PLR 201741004 and PLR 201741005) that provide further guidance on applying the normalization consistency ...
On September 29, 2017, the IRS issued a private letter ruling (PLR 201739001) providing helpful guidance on the application of normalization proration rules for the calculation of accumulated deferred ...
Financial proration refers to the proportional distribution of money over sub-periods. For instance, when rent is prorated, the total amount is reduced according to a number of sub-periods, typically ...
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