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numerator

   Also found in: Dictionary/thesaurus, Medical, Wikipedia, Hutchinson 0.01 sec.
numerator
Maths the dividend of a fraction

numerator [′nü·mə‚rād·ər]
(mathematics)
In a fractiona/b, the numerator is the quantitya.


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If taxpayers' capital gains and/or qualified dividends are taxed at a reduced rate, they are required to adjust the numerator (foreign-source taxable income) and/or denominator (U.
Again, the definition of numerator and denominator is critical.
For most insurers, the key variable that is analyzed and managed is earnings, the numerator in return on capital or return on surplus.
 
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