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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.



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 ?
Unlike other CCTA scores, Gai's plaque score can calculate individual vessels, but we only assessed the vessel that had also been assessed by FFR.
Jude Medical strives to provide physicians with fractional flow reserve pressure guidewire options that are backed by clinical data and match the handling performance of conventional workhorse PCI guidewires, which is a combination that we have always prioritized in designing and developing the PressureWire series of FFR guidewires," said Dr.
The FFR is one of the answers to lessen the inter-cell interference in macrocell particularly for the cell edge users.
Neither Hoffman nor Hutchins was especially settled at Ford, and when Hoffman was fired and given responsibility to set up the FFR, Hutchins soon joined him.
At its late June 1999 meeting, the Committee increased the FFR from 4.
FFR based precutaneous coronary intervention (PCI) has been shown to be very useful in decreasing mortality and the cost associated with PCI alongwith improving the long term outcome by decreasing the incidence of major adversed cardiac event (MACE), as concluded in FAME TRIAL4.
This study examines how the bias in accounting data due to FFR can prevent the contemporaneous impounding of accurate information in the security prices of FFR firms prior to the revelation of FFR.
The second statement, signed by the president of the group, left open the possibility that dissident rebels acting in the name of the FFR could be responsible.
Scott Huennekens, president and chief executive officer of Volcano, commented, "By adding high resolution rotational IVUS and pressure-based FFR to our already highly successful phased array s5 imaging platform, we will be providing a level of technology, clinical utility and convenience that is un-matched in the intravascular imaging field.
The Volcano s5 can now accommodate the three primary intravascular diagnostic tools in regular use by cardiologists today (high frequency rotational IVUS, fast and simple digital IVUS, and pressure-based FFR guidewires) on a single platform, making modern day imaging consoles more flexible than ever before.
With respect to methodology, several researchers, including Blinder and Bernanke [1992], Leeper [1995], and Stock and Watson [2001], have used various types of vector autoregressions (VARs) (reduced form, structural, recursive) to estimate the impact of the FFR on aggregate unemployment.