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allowance reserve

См. также в других словарях:

  • reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ …   Useful english dictionary

  • allowance — /euh low euhns/, n., v., allowanced, allowancing. n. 1. the act of allowing. 2. an amount or share allotted or granted. 3. a sum of money allotted or granted for a particular purpose, as for expenses: Her allowance for the business trip was $200 …   Universalium

  • allowance account — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation reserve, ↑valuation account, ↑allowance • Hypernyms: ↑reserve account, ↑reserve fund * * * noun …   Useful english dictionary

  • reserve fund — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve account • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ …   Useful english 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 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 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

  • valuation reserve — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation account, ↑allowance, ↑allowance account • Hypernyms: ↑reserve account, ↑reserve fund * * * noun se …   Useful english dictionary

  • Decorative Allowance — (or Decoration Allowance) is a real estate term seen in realtors marketing media (MLS, flyers, etc.) to inform buyers that the seller is willing to help contribute to a portion of the costs of renovation at closing or settlement. The allowance… …   Wikipedia

  • California State Military Reserve — The California State Military Reserve is the state defense force of California. The military reserve was formed to provide California a trained and organized military force in the event of a state security emergency when the National Guard is… …   Wikipedia

  • LIFO Reserve — The difference between the FIFO and LIFO cost of inventory for accounting purposes. The LIFO reserve is an account used to bridge the gap between FIFO and LIFO costs when a company is using FIFO but would like to report LIFO in its financial… …   Investment dictionary

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