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Flow through method |
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Flow through methodThe practice of reporting to shareholders using straight-line depreciation but using accelerated depreciation for tax purposes and "flowing through" the lower income taxes actually paid to financial statements prepared for shareholders.Flow through method Similar MatchesBidding through the marketBidding through the marketIn the context of general equities, aggressive willingness to purchase a security at a premium to the inside market. Contrast with bidding buyer. Pass through securitiesPass through securitiesA pool of fixed income securities backed by a package of assets (i.e., mortgages) where the holder receives the principal and interest payments. Related: Mortgage pass-through security Pass through coupon ratePass through coupon rateThe interest rate paid on a securitized pool of assets, which is less than the rate paid on the underlying loans by an amount equal to the servicing and guaranteeing fees. Ginnie Mae pass throughGinnie Mae pass throughA security guaranteed by the Government National Mortgage Association that is backed by a collection of mortgages, in which the investor receives the interest and principal payments of participating homeowners. Flow through basisFlow through basisAn account for an investment credit to show all income statement benefits of the credit in the year of acquisition, rather than spreading them over the life of the asset. Further SuggestionsClick-throughConventional pass throughs Throughput agreement Fully modified pass throughs Private label pass throughs Pass-through Pass through rate Good through or until date order |
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