bad+debts+reserve

См. также в других словарях:

• bad debt reserve — n. An account used to estimate debts that ultimately will not be paid and will thus eventually be deducted for tax purposes. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

• bad debt reserve — In accounting, a reserve set aside for losses on uncollectible accounts and notes receivable. An account for bad debts is offset by a reserve for bad debts. When accounts become uncollectible they are written off against the reserve. For tax… …   Black's law dictionary

• 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

• Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… …   Wikipedia

• reserve method — A method of bookkeeping elected by a taxpayer under the federal income tax law, whereby he sets up a reserve for bad debts, with or without the maintenance of a reserve fund, adding such additions to the reserve as will make the balance large… …   Ballentine's law dictionary

• reserve — /rɪ zɜ:v/ noun money from profits not paid as dividend but kept back by a company in case it is needed for a special purpose ♦ reserve for bad debts money kept by a company to cover debts which may not be paid COMMENT: The accumulated profits… …   Dictionary of banking and finance

• Bad Debt Recovery — A debt from a loan, credit line or accounts receivable that is recovered either in whole or in part after it has been written off or classified as a bad debt. Because it generally generates a loss when it is written off, a bad debt recovery… …   Investment dictionary

• Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

• European Central Bank — European Central Bank …   Wikipedia

• Russia — /rush euh/, n. 1. Also called Russian Empire. Russian, Rossiya. a former empire in E Europe and N and W Asia: overthrown by the Russian Revolution 1917. Cap.: St. Petersburg (1703 1917). 2. See Union of Soviet Socialist Republics. 3. See Russian… …   Universalium

• Medici bank — Infobox Defunct Company company name = Medici bank company fate = Shut down by authorities successor = foundation = c. 1397 defunct = 1494 location = Various; home branch in Florence, Italy industry = Banking key people = Giovanni di Bicci,… …   Wikipedia