reserve

(redirected from cardiac reserve)
Also found in: Dictionary, Thesaurus, Medical, Legal, Encyclopedia.

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 ?
The number of forms returned for cardiac reserve assessment were 29 (AK) and 25 (MM), and for assessment of the likelihood of transfusion, 26 and 18 respectively.
And cardiac reserve rose by a mean of 168% among patients treated with papillary muscle suturing, compared with a mean increase of 14% in the control patients.
Even if your job or your hobbykeeps you active, you can still improve what doctors call cardiac reserve with three moderate 20-minute aerobic workouts every week.

Full browser ?