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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.
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The flow-through method measures the decrease in food particles in a flow-through chamber, containing the bivalve, over time, compared with an empty container (Bayne et al.
Evaluating the use of exhalent siphon area in estimating feeding ... by Macdonald, Bruce A.; Robinson, Shawn M.C.; Barrington, Kelly A. / Journal of Shellfish Research
17) The Service has issued guidance allowing qualifying partners under IRC [section] 775 to use the simplified flow-through method of IRC [section] 772 to take into account partner's share of partnership's QDI.
Qualified dividend income under the 2003 Tax Act: this article ... by Bogos, Nicholas / Florida Bar Journal
It is a flow-through method of machining, a work center, where it is possible to avoid stacking and rehandling of workpieces.
The cell decision by Miller, Paul C. / Tooling & Production
 
 
 
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