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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.



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 ?
But problems first encountered in 1984 and worsened in 1988 - when re-opened wells lost pressure - led to serious reserver damage in some fields.
SM: Je voudrais reserver une table pour demain, vendredi (I would like to book a table for tomorrow, Friday)
System users can also activate an interactive phone system called ReServer that offers voice prompts to guide participants through scheduling a conference.
Et cela peut nous reserver une tres grosse arrivee.
Cinquante ans apres leur accession a l'elite du football mexicain, les Cementeros se presentent comme des concurrents redoutables qui pourraient reserver bien des surprises a leurs adversaires.
Pour sa part, la presse indienne continue de reserver une part importante de ses analyses et commentaires a la prochaine visite en Inde du Premier ministre chinois, Li Keqiang, ainsi qu'aux relations entre New Delhi et Washington apres l'arrivee de John Kerry aux commandes de la diplomatie americaine.
Le mois dernier, les responsables du ministere organisant la visite officielle prevue ce mois-ci ont demande aux autorites francaises quel accueil devait reserver le gouvernement indien a Valerie Trierweiler.
Veuillez reserver cette semaine pour le congres; amenez votre famille et vivez des moments inoubliables
MultiLink's new ReServer reservation system functions as an extension of System 70's industry leading onboard scheduler to provide scheduling flexibility to end users, system administrators, and conference attendants.
Le site facilite les reservations en permettant a ses utilisateurs de comparer instantanement les hotels en ligne et de reserver d'une maniere rapide et securisee.
2 In Case No Offer Received From Approved Sources Then Railway Reserver The Right To Procure Bulk-Full Qty.
Pour leur part, les vendeurs a la sauvette sont retournes sur les lieux pour reserver leurs places, en attendant le grand jour.