provision

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Provision

Used in accounting as a charge for an estimated expense or loss.

provision

the sums charged in DOUBLE ENTRY ACCOUNTS against a firm's PROFITS in anticipation of costs which are likely to arise in the future. The most common general provision made by firms is the provision for DOUBTFUL DEBTS which is established in anticipation of some customers not paying what they owe. In addition, a firm may make a specific provision against, say, a damages claim which is presently not yet settled. Provisions are aimed at trying to ensure that profits are not overstated by making sure that all a firm's costs are charged, even those whose precise amount is not yet certain. See REVALUATION PROVISION, DEFERRED TAX.
References in periodicals archive ?
Virtualization and automatic provisioning will have to work across operating systems and switches, and in multi-vendor environments.
The Colibria Companion IM Gateway reportedly supports such functions as: adherence to the MSN IM Gateway test cases; send/receive individual IM; view contacts; support for multiple groups; set presence status; emoticons; automatic provisioning on gateway.
In addition to automatic provisioning of isolated private networks and self-service provisioning of both additional private networks and public IP addresses, Abiquo 2.
All core processes of the user and asset life cycle as well as the entire software supply, the Identity Management (Active Entry, Quest One Identity Management), the automatic provisioning of decentralized servers and other target systems (eg learning platforms) and the organizational support of the lessons Are controlled by a central system.
com, SAP ECC, AS400 iSeries and GoogleApps received an upgrade to better facilitate automatic provisioning, reconciliation and password management combined with a seamless integration CloudAccess' enterprise access control solution.
The new functionality reportedly extends the capabilities from managing accounts in Active Directory, LDAP, Novell and Exchange to allow for automatic provisioning and deletion of accounts in Lotus Notes.
snom Active provides the secure, automatic provisioning, configuration and administration of snom phones when implemented with Microsoft Lync, IP PBX or hosted VoIP solutions - speeding installation and activation and reducing deployment cost and complexity -

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