flow-through method of accounting


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. . 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

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