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Valuation Reserve

   Also found in: Dictionary/thesaurus, Encyclopedia, Wikipedia 0.04 sec.
Valuation reserve
An allowance to provide for changes in the value of a company's assets, such as depreciation.
Valuation Reserve
A charge against a company?s earnings set aside to account for changes in the value of a company?s assets. These changes are normally due to depreciation, but also may come from bad debt.


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