"La police d'abonnement proposée par Dalkia intègrera dans la facture répercutée aux locataires par les bailleurs l'entretien, la rénovation et le ..."
http://ddata.over-blog.com/xxxyyy/0/16/.../reponseADDAvsPUPP...

In trade transactions, a pro forma invoice is a document that states a commitment from the seller to sell goods to the buyer at specified prices and terms. It is used to declare the value of the trade. It is not a true invoice, because it is not used to record accounts receivable for the seller and accounts payable for the buyer. Simply, a 'Proforma Invoice' is Confirmed Purchase Order where buyer and Supplier agrees on the Product Detail and its cost (usually-Supplier currency) to be shipped to buyer. Sales quotes are prepared in the form of a pro forma invoice which is different from a commercial invoice. It is used to create a sale and is sent in advance of the commercial invoice. The content of a pro forma invoice is almost identical to a commercial invoice and is usually considered a binding agreement although the price might change in advance of the final sale.

Une autre suggestion (peut-être dans le cas de mouvements d'argent internes) :
Idées de Léo dict à partir de l'allemand "durchlaufende Posten"/transitory items
Ce sont des montants qui ne font que passer/transiter - sans valeur ajoutée, donc qui ne disent rien sur la valeur de l'entreprise.