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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 ?
The recommended dietary allowance of Iron for Young Pakistani female has been fixed at 18 mg (Khan, 2001).
DVs are reference numbers based on the Recommended Dietary Allowance (RDA).
Iron was lower than the Recommended Dietary Allowance in 86% and 90% of men and women, respectively.
This product will provide the Recommended Dietary Allowance (RDA) of omega-3 for children in one serving.
What to do: Shoot for the Recommended Dietary Allowance for vitamin D --600 IU a day up to age 70 and 800 IU if you're older.
The magnesium content of typical Western diets is less than the Recommended Dietary Allowance, and is particularly low among girls and young women.
This represents a significantly higher amount of protein than the recommended dietary allowance (RDA) suggests.
A new study challenges the current Recommended Dietary Allowance (RDA) for protein, suggesting it may be too low to support optimal muscle mass for adults during weight loss.
The Food and Nutrition Board (FNB) at the Institute of Medicine of The National Academies (formerly National Academy of Sciences) established a Recommended Dietary Allowance (RDA) for vitamin D representing a daily intake sufficient to maintain bone health and normal calcium metabolism in healthy people.
Serum 25-(OH)D levels increased to above 20 ng/mL in 98% of women on the 800-IU dose, which is the current recommended dietary allowance of vitamin D to maintain normal serum levels in at least 98% of people, he said.
Washington, July 17 ( ANI ): The recommended dietary allowance, or RDA, of vitamin C is less than half what it should be, scientists have argued in a recent report.

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