reserve

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Reserve

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.

Reserves

Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
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 ?
The FFR is a splinter group in a larger rebellion being fought by Tuareg fighters in Niger's northern desert.
As part of the s5-Revo and s5-FFR market introduction, Volcano is also launching Volcano TLC, a comprehensive on-site education program available to current and future Volcano customers, targeted to increase IVUS and FFR awareness and build staff proficiency with these new integrated systems.
The next section shows the graphical link between unemployment and the FFR. This was done by using a standard cross correlation coefficient function.
The Alta Group initiated this transaction and served as exclusive financial advisor to FFR.
The stiffness matrix obtained with the FFR method is relatively simple, but the mass matrix is a nonlinear function matrix of the generalized coordinates.
Within ArcGIS, Global Moran's I was used to test for spatial autocorrelation for ALL, FFR or SDR point data within Dissemination Blocks (DBs) to identify potential clustering of the datasets.
Before the crisis, the Fed managed the FFR by changing the supply of reserves in the financial system.
Unlike FFR, which requires administration of the drug adenosine to maximally vasodilate the heart muscle and then measure the differences in a pressure along a blocked or narrowed artery, iFR relies on measuring the pressure during a specific point in the cardiac cycle.
In contrast, COURAGE and ORBITA randomized patients without FFR guidance.
The envoy expressed thanks and appreciation to the deputy premier ffr receiving him, voicing delight in representing his country in Bahrain, as well as in the Kingdom's officials' cooperation with him throughout his tenure.
In patients with stable coronary disease, stenoses severity is assessed by pressure wire-based fractional flow reserve (FFR), a major and independent predictor of lesion-related coronary outcomes, which has become the standard of reference for decision-making regarding coronary revascularization.