allowance for

См. также в других словарях:

• allowance for bad debts — A reduction in the value of *accounts receivable. One or more *general ledger accounts are used to record allowances for bad debts, which represent the value of accounts receivable whose ultimate collection is in doubt. The allowance may be for… …   Auditor's dictionary

• Allowance For Credit Losses — An estimation of the debt that a company is unlikely to recover. The allowance for credit losses is from the perspective of the selling company that extended credit to its buyers. A certain amount of credit losses can be anticipated, and these… …   Investment dictionary

• Allowance For Bad Debt — A valuation account used to estimate the portion of a bank’s loan portfolio that will ultimately be uncollectible. When a loan goes bad, the asset is removed from the books and the allowance for bad debt is charged for the book value of the …   Investment dictionary

• Allowance for Funds Used During Construction — (AFUDC)   Construction activities may be financed from internally generated funds (primarily earnings retained in the business), or from funds provided by other external sources (short and long term debt). The allowance for funds used during… …   Energy terms

• allowance for elevation — aukščio pataisa statusas T sritis fizika atitikmenys: angl. allowance for elevation; height correction vok. Höhenkorrektion, f rus. поправка на высоту, f pranc. correction pour la hauteur, f …   Fizikos terminų žodynas

• allowance for doubtful accounts — A reserve for accounts receivable that may not be collectable. The allowance is always shown as a reduction from gross receivables used to calculate net receivables. An example of a contra asset account. American Banker Glossary …   Financial and business terms

• Allowance For Doubtful Accounts — An estimation made by a company and documented on its balance sheet for receivables that might go uncollected. It is standard practice for a company to have funds set aside for money that cannot be collected …   Investment dictionary

• allowance for doubtful accounts — See: provision for bad debts …   Accounting dictionary

• allowance for bad debt — /əˌlaυəns fə bæd det/ noun provision made in a company’s accounts for debts which may never be paid …   Dictionary of banking and finance

• Basic Allowance for Housing — (B A H) is a United States military entitlement given to many military members. It was previously called Basic allowance for quarters (BAQ).How It WorksBAH is given to members so that they can provide housing for themselves and their dependents… …   Wikipedia

• make allowance for — index discount (reduce), extenuate, palliate (excuse), provide (arrange for) Burton s Legal Thesaurus. Wil …   Law dictionary