reserving financial definition of reserving. reserving finance term by the Free Online Dictionary.

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.

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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Asset Valuation Reserve Available Reserve Beige Book Board of Governors of the Federal Reserve System Borrowed Reserves Desk Draining Reserves Excess Reserves Fed Federal Funds Federal Funds Rate Federal Open Market Committee Federal Reserve Act of 1913 Federal Reserve Bank Federal Reserve Board Federal Reserve District Federal Reserve Fedwire Federal Reserve Float Federal Reserve System			Reserva para deudores incobrables Reservas em efetivo Reservas en efectivo Reservas excendentes Reservas libres reservation Reservation Price Reserve Reserve Account Reserve Currency Reserve Deficiency reserve for bad debt Reserve for Bad Debts Reserve for Contingencies reserve for credit and collections reserve for losses reserve fund reserve price Reserve Ratios Reserve Requirement Reserve Requirements reserved water rights doctrine Reservefonds van een delinquent reserves Reserves excedentaires reserving Reset Bond Reset Bonds Reset Frequency Reset Margin reset note residence Residency Visa resident agent Resident Alien resident manager residential residential broker Residential Communities Initiative residential development residential mortgage Residential Mortgage Backed Securities Residential Mortgage-Backed Security residential property Residential Sales Council residential service contract residual Residual Assets Residual Claim Residual Cover Residual Dividend Approach			reserves Reserves And Police - Immediate Detention Reserves Data Base System Reserves Embarked Reserves excedentaires reserves for reserves for reserves for reserves for reserves for Reserves for Bad Debts Reserves for Loan Loss reserves judgement reserves judgement reserves judgment reserves judgment Réserves Naturelles de Corse Réserves Naturelles de France Réserves Naturelles et Ornithologiques de Belgique Réserves Naturelles Régionales Reserves Training and Mobilisation Centre Reserves Valuation Management and Accounting Reserves Voormalige Vrijwillige Ziekenfondsverzekeringen Reserves' Mental Health Programme Reserves, Intraproduction Reserves, Loss Reserves, Military Reserves, State reserves-decline relationship Reserves-to-Production Ratio reserving reserving for reserving for reserving for reserving for reserving for reserving judgement reserving judgement reserving judgment reserving judgment reservist reservist Reservist Clothing Maintenance Allowance Reservist Training reservists reservists Reserviupseerikoulu reservoir reservoir reservoir reservoir reservoir Réservoir Réservoir Réservoir Réservoir Reservoir (water) Reservoir (water) Reservoir (water) Reservoir (water) reservoir bag

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