Flow-through method

The practice of reporting to shareholders using straight-line depreciation and accelerated depreciation for tax purposes and "flowing through" the lower income taxes actually paid to the financial statement prepared for shareholders. The New York Times Financial Glossary

Financial and business terms. 2012.

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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. Bloomberg… …   Financial and business terms

  • flow through method of accounting — Flow through method. Type of calculation of depreciation used by regulated utilities for income tax purposes. Federal Power Commission v. Memphis Light, Gas, & Water Division, 411 U.S. 458, 93 S.Ct. 1723, 36 L.Ed.2d 426. See also accounting …   Black's law dictionary

  • flow-through method of accounting — Flow through method. Type of calculation of depreciation used by regulated utilities for income tax purposes. Federal Power Commission v. Memphis Light, Gas, & Water Division, 411 U.S. 458, 93 S.Ct. 1723, 36 L.Ed.2d 426. See also accounting …   Black's law dictionary

  • Flow measurement — is the quantification of bulk fluid movement. Flow can be measured in a variety of ways. Positive displacement flow meters acumulate a fixed volume of fluid and then count the number of times the volume is filled to measure flow. Other flow… …   Wikipedia

  • Flow cytometry — Analysis of a marine sample of photosynthetic picoplankton by flow cytometry showing three different populations (Prochlorococcus, Synechococcus, and picoeukaryotes) Flow cytometry (abbreviated: FCM) is a technique for counting and examining… …   Wikipedia

  • Flow-based programming — In computer science, flow based programming (FBP) is a programming paradigm that defines applications as networks of black box processes, which exchange data across predefined connections by message passing. These black box processes can be… …   Wikipedia

  • method — The mode or manner or orderly sequence of events of a process or procedure. SEE ALSO: fixative, operation, procedure, stain, technique. [G. methodos; fr. meta, after, + hodos, way] Abell Kendall m. a …   Medical dictionary

  • Flow Of Costs — Refers to the manner in which costs move through a firm. Typically, the flow of costs is relevant to a manufacturing environment where accountants must quantify what costs are in raw materials, work in process, finished goods inventory and cost… …   Investment dictionary

  • Flow coefficient — The flow coefficient of a device is a relative measure of its efficiency at allowing fluid flow. It describes the relationship between the pressure drop across an orifice, valve or other assembly and the corresponding flow rate.Coefficent of… …   Wikipedia

  • Method of characteristics — In mathematics, the method of characteristics is a technique for solving partial differential equations. Typically, it applies to first order equations, although more generally the method of characteristics is valid for any hyperbolic partial… …   Wikipedia

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