reserve

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Reserve

An accounting entry that properly reflects contingent liabilities.

Allowance for Doubtful Accounts

Extra funds from sales, or another source, set aside in order to pay off bad debt if and when it arises. The allowance helps a company ward off any potential cash flow problems should its credit sales not be repaid as expected. On financial statements, it is important to note that an allowance for bad debts exists for fiscal conservatism and not because one expects a large amount of bad debt to accumulate. An allowance for doubtful accounts is also called a cushion. Banks call these funds the loan loss reserve. See also: Savings account.

Reserves

reserve

The funds that are earmarked by a firm from its retained earnings for future use, such as for the payment of likely-to-be-incurred bad debts. The existence of such a reserve informs readers of the firm's financial statements that at least a part of the retained earnings will not be available to the stockholders. See also allowance for doubtful accounts, reserve for contingencies.
References in periodicals archive ?
The introduction of the RXi Rapid Exchange FFR System in 2014, along with the recent launch of the ACIST HDi(TM) High Definition IVUS System, is another step towards the transformation of the company," said Tom Morizio, President and COO, ACIST Medical Systems, Inc.
The FFR is one of the answers to lessen the inter-cell interference in macrocell particularly for the cell edge users.
This testing is conducted on the time period that begins one year before and extends to one year after the SEC's acknowledgement of FFR through the issuance of an Accounting and Auditing Enforcement Release.
As part of the s5-Revo and s5-FFR market introduction, Volcano is also launching Volcano TLC, a comprehensive on-site education program available to current and future Volcano customers, targeted to increase IVUS and FFR awareness and build staff proficiency with these new integrated systems.
The Volcano system will allow us to improve exposure to various IVUS and FFR applications through a common interface, which will enrich our training programs and the acumen of our fellows moving forward.
t] is a 3 X 1 vector consisting of output, inflation, and the FFR, with their residual terms captured in [e.
These results add to the economic analysis of PressureWire-guided PCI using data from the original FAME trial, which compared coronary stenting guided by FFR to standard angiography in more than 1,000 patients with multivessel coronary artery disease.
In total, 2043 patients were randomized at a 1:1 ratio between iFR and FFR in an all-comers mixed cohort of stable angina and acute coronary syndrome.
TM)] Rapid Exchange FFR System - the world's first Rapid Exchange FFR system.
The FFR works in collaboration with British legal charity Reprieve, which had filed a similar petition in London before against the involvement of the British government in drone strikes in Pakistan.
FFR is a physiological index used to determine the hemodynamic severity of narrowings in the coronary arteries, and is measured using St.
This is a unique agreement in the history of rugby which gathers everything around one single project, the World Cup,' said FFR president Bernard Lapasset.