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Valuation Reserve
(redirected from Valuation Reserves)

    Also found in: Dictionary/thesaurus 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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The fourth quarter results will include $33 to $35 million in restructuring and one-time charges (as previously announced on June 1, 2005) and a one-time non-cash after-tax charge estimated to be in the range of $32 to $34 million to record tax valuation reserves on some of the Company's net deferred tax assets resulting from the current net loss position of certain PAREXEL subsidiaries.
PAREXEL International Provides Financial Guidance by PR Newswire
Consequently, if the Commission moves forward to adopt the proposed rules for loss accrual and valuation reserves generally, we recommend that it eliminate the references to tax contingency and valuation reserves that are already governed by FASB Statements No.
Comments on loss and valuation accrual accounts and supplementary ... by Tax Executive
the fourth quarter of 2007, pre-tax income, although positive, will be lower due in part to write-downs and valuation reserves of approximately $10 million, as a result of steep declines in commodity prices and the market value of certain financial hedge positions.
LSB Industries, Inc. Comments on Fourth Quarter Results and the ... by Business Wire
 
 
 
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