reserve

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Related to Coronary Flow Reserve: Fractional Flow Reserve

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.

Reserves

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.
References in periodicals archive ?
Simultaneous assessment of fractional and coronary flow reserves in cardiac transplant recipients: Physiologic Investigation for Transplant Arteriopathy (PITA Study).
Previous clinical studies using coronary flow measurements suggest that non-selective beta-adrenergic antagonists may be associated with an increase in coronary vascular resistance and, therefore, reduce coronary flow reserve (38, 39).
Proximal aortic and distal coronary pressures were recorded and by using papaverine, baseline thermodilution derived coronary flow reserve (CFR) was calculated as the resting mean transit time divided by the hyperemic mean transit time (5).
Coronary flow reserve increased after therapy along with Nitric Oxide (NOx) levels.