pass-through

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pass-through

1. An opening in a partition for passing things from one adjoining space to another, usually between a kitchen and a dining space in a dwelling, but also between any two spaces in a building.
2. A provision in a lease that makes the tenant, rather than the owner, directly responsible for certain costs.
References in periodicals archive ?
The report also said that growing power demand or timely cost pass-throughs will also mitigate the strain on cash flows from higher generation costs and higher capital spending for most rated power companies in Asia.
Symington said his group has "been spending a great deal of time on this issue on the Hill and with the Administration arguing that insurance agents and brokers" organized as pass-throughs should receive the 20 percent deduction.
(In our specification, the wage equals the marginal product of labor, which moves along with the average product in our Cobb--Douglas specification.) Hence, in our cases, the tax changes would raise wages paid by C corporations compared with those paid by pass-throughs. Labor would, therefore, be predicted to migrate toward C corporations.
When bowhunting turkeys, consider placing an adder point or some other stopping device behind your broadhead to reduce the probability of a complete pass-through and increase the amount of kinetic energy imparted to your target.
Most real estate companies in the city are pass-throughs, so they can deduct their incomes by as much as 20 percent, though not all companies will qualify for the full deduction, which is calculated based on a formula in the tax code.
Under the Senate bill, the tax cuts for real-estate-related pass-throughs were contingent on paying wages - the more wages a pass-through partner owner paid, the more of a tax cut would apply.
Both the House and Senate bills lower the tax rate on pass-through entities so long as they are not from a professional service firm, like a law or accounting firm.
The hybrid seat design incorporates the strength of a metal base with an ultrathin reinforced polymer based backrest, integrated headrest, belt pass-throughs and pronounced bolstering.
The plan also dramatically drops taxes on businesses known as pass-throughs. It is possible you have never heard of pass-throughs, but there are a lot of them.
Gopinath's research spans a range of topics, including exchange rate pass-throughs, monetary unions, and sovereign debt markets.
They are pass-throughs. Since the US dollar is the most accepted foreign currency in the country, Filipinos earning in other foreign currencies exchange their non-US currency for US dollars.