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reserve
(redirected from reservable)

   Also found in: Dictionary/thesaurus, Medical, Legal, Wikipedia, Hutchinson 0.06 sec.
Reserve
An accounting entry that properly reflects contingent liabilities.

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.

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