An 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.
Bidding through the market
Bidding through the market In the context of general equities, aggressive willingness to purchase a security at a premium to the inside market. Contrast with bidding buyer.
Conventional pass throughs
Conventional pass throughs Also called private-label pass-throughs, any mortgage pass-through security not guaranteed by government agencies. Compare agency pass-throughs.
Flow through method
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.