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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 MatchesGinnie 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. Pass through ratePass through rateThe net interest rate passed through to investors after deducting servicing, management, and guarantee fees from the gross mortgage coupon. 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. Conventional pass throughsConventional pass throughsAlso called private-label pass-throughs, any mortgage pass-through security not guaranteed by government agencies. Compare agency pass-throughs. Further SuggestionsPass through securitiesThroughput agreement Good through or until date order Fully modified pass throughs Pass-through Click-through Private label pass throughs Bidding through the market |
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