To divide proportionally over a period of time is to

• A. Amortize
• B. Prorate
• C. Allocate
• D. Distribute

Answer: (B)

Prorating means allocating a sum in proportion to the time or usage during a period. It’s the process of spreading a cost or revenue across the exact portions of time actually applicable. For example, if you start a monthly service in the middle of a billing cycle, you prorate the charge for the days you’ll use. In accounting, you might prorate rent or insurance to reflect partial periods rather than charging for a full period all at once. The other terms describe related ideas but aren’t about dividing amounts proportionally over time: amortize is about reducing debt or asset value over its life, allocating is assigning costs to departments or activities (not necessarily tied to time), and distribute is broadly about spreading amounts without the time-based proportionality emphasis.