reserve

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Reserve

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.

Reserves

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.
References in periodicals archive ?
Mass deacidification for the neutralization of acids contained in the paper as well as the introduction of an alkaline reserve. location state and university library, von-melle-park 3, 20146 hamburg approximately 250 sheets of theater tickets of the hamburger and altonaer stadttheater 1917/18 and 1918/19, format up to 40 x 45 cm, divided into 2 volumes of around 7 kg; deacidification including disassembly, leaf-by-layer stabilization by chamfering, embedding or cleavage 2 , order in acid-free protective cardboard.
He served as chairman of the Chemical Methods Committee and made many contributions to all of the TAPPI Test Methods involving paper permanence, including fiber composition, chemical tests, pH, alkaline reserve, and moist and dry accelerated aging.
Contract notice: Mass deacidification of written cultural material for the neutralization of acids contained in the paper as well as the introduction of an alkaline reserve