reserve (provision) for taxes

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• Provision (accounting) — In financial accounting, provisions are precautions, or liabilities similar to accruals, for which the amount or probability of occurrence are not known. Typical examples are provisions for warranty costs and provision for taxes, or for the… …   Wikipedia

• 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

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