reserve

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Reserve

An accounting entry that properly reflects contingent liabilities.

Allowance for Doubtful Accounts

Extra funds from sales, or another source, set aside in order to pay off bad debt if and when it arises. The allowance helps a company ward off any potential cash flow problems should its credit sales not be repaid as expected. On financial statements, it is important to note that an allowance for bad debts exists for fiscal conservatism and not because one expects a large amount of bad debt to accumulate. An allowance for doubtful accounts is also called a cushion. Banks call these funds the loan loss reserve. See also: Savings account.

Reserves

reserve

The funds that are earmarked by a firm from its retained earnings for future use, such as for the payment of likely-to-be-incurred bad debts. The existence of such a reserve informs readers of the firm's financial statements that at least a part of the retained earnings will not be available to the stockholders. See also allowance for doubtful accounts, reserve for contingencies.
References in periodicals archive ?
Improvement in Cardiac Function After Bypass Grafting, With or Without Suturing of Left Ventricular Papillary Muscles Average increase Average increase after bypass grafting after bypass grafting plus suturing only Measure (n = 8) (n = 32) Cardiac reserve 168% 14% Peak cardiac power output 83% 11% Peak cardiac output 35% 6% Exercise duration 33% 18% Peak V[O.
Dobutamine is given intravenously in small, increasing increments during an echocardiogram to produce images of the heart, which are used to determine the heart's pumping capacity, state of contractility and cardiac reserve.
But in the second year after having chelation, Joe's cardiac reserves, heart muscle function, and coronary artery status had improved.

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