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Glossary > F > "Flow-through method" Definition

Flow-through method

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

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Flow-through method - The practice of reporting to shareholders using straight-line depreciation and using accelerated depreciation for tax purposes and flowing through the lower income taxes actually paid on to financial statement prepared for shareholders.

Flow-through method : the practice of reporting to shareholders using straight-line depreciation and using accelerated depreciation for tax purposes and flowing through the lower income taxes actually paid on to financial statement prepared for shareholders.