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pass-through

Translations

pass-throughnoun
pass-throughs
pl
passe-platOuverture pratique entre deux pièces, surtout en contexte domestique ou de restauration.
She set the dishes in the kitchen pass-through so the waiter could take them to the dining room.
Elle a posé les plats dans le passe-plat de la cuisine pour que le serveur puisse les apporter à la salle à manger.
refacturationEn droit des affaires et en comptabilité, somme ou charge répercutée directement sur le client.
The invoice listed the fuel surcharge as a pass-through rather than an internal expense.
La facture indiquait le supplément carburant comme une refacturation plutôt que comme une dépense interne.
entité transparenteEn fiscalité, entité dont les revenus et pertes sont imposés directement chez les associés ou actionnaires.
Limited-liability companies are often treated as pass-throughs under federal tax law.
Les sociétés à responsabilité limitée sont souvent traitées comme des entités transparentes en droit fiscal fédéral.
pass-throughadjective
Relational adjective derived from the noun; no comparative or superlative forms are normally used.
refacturéSe dit d’une charge ou d’un coût répercuté sans modification sur le client.
They billed the client for all pass-through expenses incurred during the project.
Ils ont facturé au client toutes les dépenses refacturées engagées pendant le projet.
transparentEn fiscalité, se dit d’une entité imposée au niveau de ses propriétaires et non au niveau de la société.
Forming a pass-through entity allowed the partners to avoid double taxation.
La création d’une entité transparente a permis aux associés d’éviter la double imposition.

Definitions

pass-throughnoun
A small opening, window, or aperture through which objects, food, or documents can be passed from one room or area to another.
She set the dishes in the kitchen pass-through so the waiter could take them to the dining room.
A cost, fee, or tax that is transferred directly to a customer or end user without alteration.
The invoice listed the fuel surcharge as a pass-through rather than an internal expense.
A business or investment structure in which income and losses are passed directly to the owners for tax purposes.
Limited-liability companies are often treated as pass-throughs under federal tax law.
pass-throughadjective
Relating to or designating a cost, charge, or entity that is transferred directly without modification.
They billed the client for all pass-through expenses incurred during the project.
Designating an entity whose income is taxed at the level of its owners rather than at the corporate level.
Forming a pass-through entity allowed the partners to avoid double taxation.
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