allowance

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Allowance

allowance

An accounting term used to describe entries on a profit and loss statement for expenses that might become necessary in the future. Examples include an allowance for bad debt, in which a certain percentage of income is deducted because of the likelihood it will be uncollectible.

References in periodicals archive ?
Since 2002, the RDA National Championships have been held at Hartpury College in Gloucester.
Where RDA is silent on certain points, the authors refer to the Library of Congress Program for Cooperative Cataloging Policy Statements (known as LC-PCC PS) and best practices.
These policies, as well as other institutions' policies, are readily available within the RDA Toolkit.
gov/collection /world-war-i-sheet-music/about-this-collection/ Wibke Weigand from the Deutsche Nationalbibliothek reported on RDA in Germany.
Yet, even after passage of the 1993 act, the ability to get state backfill dollars and circumvent constitutional requirements for issuing debt continued to fuel the expansion of RDA activity.
With an emphasis on transcription and cataloger's judgment, RDA omits many of AACR2's case-based rules.
Vince Cable was right - the abolition of RDAs has been utterly chaotic.
However, the RDA DG offered them 13 feet land although, according to official record, only five feet land belonged to them.
The report said using the measure of jobs created by the RDAs to estimate generated gross value added, there was evidence that the projects had helped to generate gr owth.
The transition from AACR2 to RDA will not be a major upheaval for Australian libraries.
Brennan has been appointed President of Readers' Digest Europe and Chief Executive Officer of Direct Holdings Worldwide, the unit of RDA that manages the Time Life business.
All the outstanding shares of RDA were bought by the investor group for USD17 per share, with the transaction valued at a total of USD2.