rate base

noun
1.
a guaranteed minimum amount or number used to compute advertising rates, as the number of subscribers to a publication.
2.
a basic amount or number used to compute charges to a customer, as the number of monthly phone calls.
3.
the valuation of property upon which tax rates are based.
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Based on the Random House Dictionary, © Random House, Inc. 2014.
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Enter the rate of return you earn on your net rate base.
There are three major areas of costs that determine rates: rate base, expenses, and return.
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