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Real estate mathSubject 10 of 19

Proration

Allocation of income or expense between parties for their respective periods of ownership or responsibility.

Direct answer

What does Proration mean?

Allocation of income or expense between parties for their respective periods of ownership or responsibility.

Exam cue: Identify whether the item is paid or unpaid, who owns the closing day and which day-count convention the question supplies.

What does it look like in a question?

New York example

At closing, prepaid rent is divided between seller and buyer based on the stated closing-day rule.

Common exam trap

What should you not confuse it with?

A debit or credit cannot be chosen correctly until you know who has paid and who receives the benefit.

Sources used2 references with section locators

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