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Valuation Reserve

   Also found in: Dictionary/thesaurus, Wikipedia 0.01 sec.
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.


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However, the vendor last week staged an IPO of 30% of its semiconductor operation, redubbed Freescale Semiconductor, and once the $898m deferred tax valuation reserve associated with the spin-off, a $197m tax benefit and other income and charges were taken into account, the company reported a GAAP net loss of $203m.
operating with an inadequate loan valuation reserve.
Although the Institute commended the SEC for its goal of enhancing the utility of financial disclosure statements, it questioned whether disclosure of a tax contingency or valuation reserve for material items comprising the issuer's tax reserve would improve the reader's understanding of the statements.
 
 
 
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