| A conservative practice would be to prorate the interest charges for the entire year, as if the debt had been existent for the entire year. |
| Industry practice is to generally take the logical view that the anomaly is unintended, and thus to prorate the entire transaction. |
| The prepaid services will be prorate based on number of months within the billing cycle. |
| In a flat benefit plan, you generally prorate the benefit earned to the portion of a full year of service credited to the employee. |
| When overtime is performed, no hourly prorate of the per diem rate will be allowed. |
| If any of these special situations apply to your employees, you may need to prorate their contributions for the year. |
