- 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. HENRY CAMPBELL BLACK, M. A.. 1990.
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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
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
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
FIFO and LIFO accounting — methods are means of managing inventory and financial matters involving the money a company ties up within inventory of produced goods, raw materials, parts, components, or feed stocks.LIFO accountingIn LIFO accounting, a historical method of… … Wikipedia
Clean surplus accounting — method provides elements of a forecasting model that gives price as a function of earnings, expected returns, and change in book value. Clean surplus accounting is calculated by not including transactions with shareholders (such as… … Wikipedia
Groundwater flow equation — Used in hydrogeology, the groundwater flow equation is the mathematical relationship which is used to describe the flow of groundwater through an aquifer. The transient flow of groundwater is described by a form of the diffusion equation, similar … Wikipedia
Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Operating Cash Flow - OCF — The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on the statement of cash flows. Also known as cash… … Investment dictionary