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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 ?
The water reserve was slippery and not maintained properly by Ambience management.
Observers have warned for many years about the effect of the illegal trade in cedars, which hold water and reduce erosion in an area regarded as Morocco's main water reserve.
The management of the water reserves should be done wisely and next month irrigation measures will be announced".
Talking to journalists, he said that water reserves upto September were satisfactorily available, as Khanpur dam supplied a water reserve of 6 million gallons, and Rawal Lake supplied 10 million gallons of water daily.
The Flood Forecasting Department Division said that after the ongoing rain the useable water reserve has become 9.
The sale agreement requires the district to reserve up to 8,000 acre feet of water annually for a period of 10 years so that it may sell back this water reserve, at market value, for future development needs for the Geneva property.
In this connection, reports indicated that the potable water supply demand both for humans and livestock could be met on the basis of such availability of water reserve.
The dam, whose storage capacity stands at 41 million m3, the costs are estimated at 47 million Tunisian dinars (MTD), aims to strengthen the country's water reserves and contribute to the creation of irrigated perimeters over a surface of 200 hectares.
Thames Water reserves the right to split the lot into any logical division it deems appropriate.
The construction of the Lusaily water reservoir supports the Dewa's efforts to enhance the efficiency and reliability of the water network, increase water flow to fulfil increasing demand for water in all parts of Dubai, and raise the volume of the Emirate's water reserves and support sustainable development," said Saeed Mohammed Al Tayer, managing director and chief executive officer of the Dewa.
Our strategy is to enhance the efficiency and reliability of the water network to meet growing demand, increase water flow to fulfil increasing demand for water in all parts of Dubai and raise the volume of the Emirate's water reserves," said HE Saeed Mohammed Al Tayer, MD & CEO of DEWA.
Many underground water reserves are already running low, while rainfall patterns are predicted to become more erratic with climate change.

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