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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 ?
Holick said the recommended dietary allowance should be raised to 1,000 IUs per day.
Whole body net protein balance was greater with protein intake above recommended dietary allowance.
To play it safe, consider taking a multivitamin or vitamin D supplement to make sure you get the Recommended Dietary Allowance, which is 600 IU a day up to age 70 and 800 IU if you're over 70.
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.
Now, rather than eating the recommended dietary allowance of around 2,000 calories a day, Anne is consuming fewer than 500.
For the first time, a Recommended Dietary Allowance (RDA) was established for vitamin D.
This level is lower than the recommended dietary allowance (1 microgram/kg body weight/day).
Vegans should strive for zinc intakes that are higher than the Recommended Dietary Allowance (RDA) to compensate for reduced zinc absorption from many foods that are frequently a part of vegan diets.
The current recommended dietary allowance for calcium of 1,200 mg/day for people older than 50 was supported by the results of the calcium and vitamin D trial that was part of the Women's Health Initiative.
ALBUQUERQUE -- In a departure from its longstanding position that nutrients should come from food rather than pills, the National Academy of Sciences is urging older people to meet their recommended dietary allowance of vitamin [B.
The recommended dietary allowance (RDA) for vitamin C should be officially doubled to a new level of 120 milligrams per day, with potential benefits for everything from heart disease to cataracts and cancer, suggest researchers from the Linus Pauling Institute at Oregon State University, Corvallis.
The institute has called on the government to double the recommended dietary allowance of vitamin C to 120 milligrams a day.

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