Per stirpes receive one-third (all of "D"s one-third share). Under "per capita", the two-thirds remaining after "C" 's one-third share was taken would be divided equally among all three children of "B" and "D". (Two-thirds = six ninths) Each would receive two-ninths: "B1", "B2", and "D1" would all receive two-ninths. "Notes:" In many U.S. states, such as New York, a statute has modified the "per stirpes" approach and utilizes instead a per capita with representation approach (also known as modern American per stirpes). Under the per capita with representation approach, the number of branches is determined by reference to the generation nearest
Per diem $63 per day, of which still 80% may be deducted. For American railroads, per diem is a charge railroads levy when their freight cars are on other railroad's property, to assure prompt return. Due to the large number of away games and associated travel days in American sports, per diem rates are often major components in collective bargaining agreements between leagues and their players' unions. As of 2016, the NBA has the highest per-diem for players at $115 per day, followed by the NHL whose per-diem began at a base of $100/day in 2012-13 and is adjusted each year based