
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.
Found on
http://www.duke.edu/~charvey/Classes/wpg/bfglosf.htm

The practice of reporting to shareholders using straight-line depreciation and accelerated depreciation for tax purposes and 'flowing through' the lower income taxes actually paid to the financial statement prepared for shareholders.
Found on
http://www.encyclo.co.uk/local/20047

An account for an investment credit to show all income statement benefits of the credit in the year
Found on
http://www.encyclo.co.uk/local/22402
No exact match found.