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Valuation Reserve |
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Valuation reserve An allowance to provide for changes in the value of a company's assets, such as depreciation. Valuation Reserve A charge against a company's earnings set aside to account for changes in the value of a company's assets. These changes are normally due to depreciation, but also may come from bad debt. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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