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Flow-through method

Definition:

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.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Revenue Anticipation Note (RAN)

A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes, from the project.

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