# Flow-through entity | | A **Flow-through entity** (FTE) is a legal entity where income "flows through" to investors or owners; that is, the income of the entity is treated as the income of the investors or owners. Flow-through entities are also known as pass-through entities or fiscally-transparent entities. | |-|-| | | wikipedia:: [Flow-through entity](https://en.wikipedia.org/wiki/Flow-through_entity) |