apportioned revenue
[ə-ˈpȯr-shənd ˈre-və-ˌnü]
nounpl: apportioned revenues
receita rateada
1. Income or financial resources that have been distributed or allocated among multiple parties, departments, or accounts according to a predetermined formula or agreement
The apportioned revenue from the joint venture was divided equally among all three partners.
A receita rateada da joint venture foi dividida equitativamente entre todos os três parceiros.
2. Government funds or tax income distributed to different jurisdictions, organizations, or purposes based on established criteria
The state's apportioned revenue for education increased by 5% this fiscal year.
A receita rateada do estado para educação aumentou 5% neste ano fiscal.
This term is heavily used in Brazilian corporate law, tax regulations, and municipal finance discussions. In the United States, 'apportioned revenue' is common in discussions of intergovernmental transfers, corporate partnerships, and tax revenue distribution among states and counties. In Brazil, it's particularly relevant in discussions of ICMS (Imposto sobre Circulação de Mercadorias e Serviços) distribution and municipal revenue sharing from state tax collection.
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