pass-throughs

Kitchen serving windows

Pass-throughs are openings in a wall between two rooms, typically between a kitchen and dining area, allowing dishes or food to be handed through without walking around.

In finance and taxation, pass-throughs are entities or arrangements where income flows directly to investors or owners without being taxed at the business level: S corporations are pass-through entities.

The term also applies to costs that are transferred directly to customers without markup.

architectural

corridors

Enclosed building passages

walkways · breezeways · galleries · arcades · atriums · vestibules · foyers · lobbies · throughways · skywalks

electrical

conductors

Those who direct ensembles

wall plates

financial

transfers

Relocates or hands off

cost recovery

kitchen

dumbwaiters

Small cargo elevators

traffic

shortcuts

Quicker methods or paths

rat runs

Opposites
architectural openness

pass-throughsbarriers

Things blocking access

partitions · blank walls · dividers · enclosures · dead ends

cost/charge handling

pass-throughsoverhead

Located directly above

sunk costs · markups · write-offs · profit margins

Family

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