Valuation reserve
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Valuation reserve
An allowance to provide for changes in the value of a company's assets, such as depreciation.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.
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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved