The CRA has a policy covering performance management for executives providing for annual assessments of their performance.

Even 15 starts from Ohtani could be worth as many as 230 fantasy points, prorating his 2021-23 per-start average, which is a big deal considering he already averaged 518 fantasy points with his bat ...

The Minnesota Department of Revenue (DOR) issued guidance on how to prorate tobacco freight expenses for calculating the wholesale sales price. The DOR outlines a step-by-step process for prorating ...