Flow through method


 

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Flow through method

The 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 Matches

Private label pass throughs

Private label pass throughs

Related: Conventional pass-throughs.


Pass-through

Pass-through

The extent to which an exchange rate change is reflected in the prices of imported goods. With full pass-through, a currency depreciation, which increases the price of foreign currency, would increase the prices of imported goods by the same amount, and vice versa. With no pass-through, prices of imports remain constant. See pricing to market.


Flow through basis

Flow through basis

An 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.


Bidding through the market

Bidding through the market

In the context of general equities, aggressive willingness to purchase a security at a premium to the inside market. Contrast with bidding buyer.


Pass through rate

Pass through rate

The net interest rate passed through to investors after deducting servicing, management, and guarantee fees from the gross mortgage coupon.


Further Suggestions

Pass through coupon rate
Pass through securities
Ginnie Mae pass through
Throughput agreement
Good through or until date order
Conventional pass throughs
Fully modified pass throughs
Click-through


 
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