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An accounting entry that properly reflects contingent liabilities.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.


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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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Safety and optimal dose of intracoronary adenosine 5'-triphosphate for the measurement of coronary flow reserve. Am Heart J 1998;135:621-7.
Coronary flow reserve may be estimated by a comparison of nitrate-enhanced Tc-99m sestamibi uptake with baseline uptake.
Using a pressure wire to calculate the coronary flow reserve (CFR) across a coronary stenosis can help a physician decide whether the stenosis is causing a physiologically significant reduction in coronary blood flow.
The present study revealed that coronary flow reserve (CFR) is impaired in patients with MetS and there is an independent relationship between impaired CFR and increased aortic stiffness evaluated by echocardiography.
(39) found that EFT was an independent predictor of diminished coronary flow reserve in women with angiographically normal coronary arteries.