Valuation reserve

(redirected from Valuation Reserves)
Also found in: Dictionary, Thesaurus.

Valuation reserve

An allowance to provide for changes in the value of a company's assets, such as depreciation.

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.
References in periodicals archive ?
We question, however, whether disclosure in schedular format of a tax contingency or valuation reserve for each material item or issue comprising the financial statement issuer's tax reserve would improve the reader's understanding of the issuer's financial statements -- whether for the specific tax contingency accruals or for the financial statements taken as a whole.
Partially offsetting the $10 million write-downs and valuation reserves is a gain of $5.
The second quarter 2007 had a LIFO inventory valuation reserve charge of $1.
Raw material cost inflation, primarily chromium, molybdenum oxide, and iron scrap, resulted in a LIFO inventory valuation reserve charge of $16.
STOCKHOLM, Sweden -- AB Volvo (NASDAQ:VOLVY) (BSE:VLV) (STO:VOLVA) has decided to reverse a valuation reserve for deferred tax receivables in the Mack Trucks subsidiary.
Results included a LIFO (last-in, first-out) inventory valuation reserve charge of $29.
04) per share, a LIFO inventory valuation reserve charge of $10.
These outstanding results were accomplished notwithstanding a LIFO inventory valuation reserve charge of $54 million.
These outstanding results were accomplished with a total LIFO inventory valuation reserve charge of $45 million due to higher raw material costs, particularly for nickel, nickel-bearing scrap and titanium alloy scrap.
No LIFO inventory valuation reserve charges or benefits were recorded in the first quarter 2006, compared to a LIFO inventory benefit of $0.
7 million, primarily as a result of higher average base-selling prices, lower LIFO valuation reserve charges, and the benefits of gross cost reductions partially offset by reduced shipments and approximately $8 million in higher energy costs, net of benefits from natural gas hedges.
4 million increase, due to higher sales volumes, improved pricing, cost reductions and lower LIFO inventory valuation reserve charges.