Calculating a pro rata share simply means dividing a whole into parts according to ownership or use, according to the Legal Information Institute. For example, if Ms. A and Mr. S own 60 and 40 percent of a company, respe... More » Business & Finance Financial Calculations

A pro-rata calculator determines gross salary after all the taxes and deductions are included. Users can access pro-rata calculators that determine yearly gross earnings and even use it to speculate the earnings of a new... More » Business & Finance Financial Calculations

A pro rata salary is calculated by dividing someone's annual, full-time salary by any portion of an employment period that is less than a year, according to Discovering People. For example, if a full-time employee makes ... More » Business & Finance Careers Salaries
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To calculate earnings per share, evaluate the total income generated by the company and the number of shares issued. Subtract dividend paid from net income, and divide by the average number of outstanding shares. More » Business & Finance Financial Calculations

The indifference point is where the EBIT, or earnings before interest and tax, is at a break-even level when the EPS, or earnings per share, remain constant under two different financial plans and is calculated for each ... More » Business & Finance Financial Calculations

Per stirpes is a legal term for the system of determining descendants of a deceased person to distribute an estate, wherein shares are defined by generational class, states the Legal Information Institute. It is used to ... More » Government & Politics Law

The Berkshire Hathaway stock split redistributed shares of ownership and decreased the value of each share, as noted by CNBC. This created an opportunity for more investors to purchase shares of Berkshire Hathaway stock. More » Business & Finance Investing