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.
References in periodicals archive ?
We question, however, whether disclosure in schedular format of a tax contingency or valuation reserve for each material item or issue comprising the financial statement issuer's tax reserve would improve the reader's understanding of the issuer's financial statements -- whether for the specific tax contingency accruals or for the financial statements taken as a whole.
16 per share of restructuring, one-time charges, and the charge related to tax valuation reserves to be recorded in the fourth quarter as described above.
Management determined that these control deficiencies could result in a misstatement of income taxes and inventory valuation reserves that would result in a material misstatement to annual or interim financial statements that would not be prevented or detected.
Partially offsetting the $10 million write-downs and valuation reserves is a gain of $5.
These outstanding results were accomplished notwithstanding a LIFO inventory valuation reserve charge of $54 million.
Most of the valuation reserve for deferred tax receivables reported in the annual accounts for 2005 was attributable to Mack Trucks in the US.
Results included a LIFO (last-in, first-out) inventory valuation reserve charge of $29.
04) per share, a LIFO inventory valuation reserve charge of $10.
At year-end 1992, impaired loans (including restructures) accounted for under 2 percent of total assets and 34 percent of surplus funds, including asset valuation reserves.
Specifically the Company disclosed that during its review and analysis of the Company's annual results, MasTec's management identified a number of matters that impacted current and prior financial results including the need for additional reserves for bad debts and inventory, cost overruns and projected losses on certain projects, inappropriate valuation reserves for state deferred tax assets, revenue recognized inappropriately on various contracts, inventory overstatements at a Canadian subsidiary and problems with the accrual of certain insurance reserves.
The trust also announced additional valuation reserves against the carrying value of three of its investments, effective Dec.
The loss for the second quarter was primarily attributable to valuation reserves made to adjust the carrying value of certain real estate held for sale and collectability of accrued loan fees.