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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.



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 ?
Women at childbearing age may opt for testing her ovarian reserve including estradiol and FSH levels test.
5 Various biochemical and biophysical markers are evaluated to monitor ovarian reserve (OR) that helps to ascertain patients' state of ovarian toxicity.
Although there is little research to support their use, tests for anti-Mllerian hormone are routinely offered in many fertility clinics on the assumption that women with a lower ovarian reserve would be less likely to respond to treatment.
These investigations allow the occult variant to remain hidden, unless an analysis of ovarian reserve is carried out (5).
sup][32],[33],[34] Compared to other endocrine markers of ovarian reserve such as serum concentrations of follicle-stimulating hormone (FSH), inhibin B, and estradiol, the serum AMH concentration seems to be a more accurate predictor as it offers several advantages;[sup][35] it is the only marker that was thought to be stable throughout the phases of the menstrual cycle and it is relatively unaffected following hormonal therapy;[sup][36],[37],[38] however, FSH, inhibin B, and estradiol are more dependent on cycle stage.
Oktay employs serial assessments of ovarian reserve by monitoring several hormones, including follicle-stimulating hormone, luteinizing hormone, and antimullerian hormone (AMH).
A higher number of follicles visualized correlates with a greater ovarian reserve.
At least two of the following three criteria had to be fulfilled to establish the definition of poor ovarian reserve: (1) advanced maternal age (>40 years) or any other risk factor for poor ovarian response; (2) a previous poor ovarian response ([less than or equal to]3 oocytes with a conventional stimulation protocol); (3) an abnormal ovarian reserve test [i.
11] The most important aspect of diminished ovarian reserve is the associated decline in reproductive potential fertility, it cannot be restored if the diagnosis is made after complete follicular depletion.
1 In cases of infertility, evaluation of ovarian reserve (OR) is essential to optimize protocol for assisted reproductive technique (ART) and prediction of response to counsel the couple.
The chance of a successful pregnancy is based on two factors - firstly age and secondly ovarian reserve.