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 ?
"Low cardiac reserve may improve clinical risk prediction algorithms for hepatorenal syndrome, and identify patients who may benefit from intensified surveillance and treatment," said Dr.
Caption: The findings suggest that patients with advanced liver disease should routinely undergo assessment for low/ cardiac reserve, said Dr.
[2] This response at times can prove deleterious in patients with coronary artery disease and diminished cardiac reserve as it can cause cardiac failure, myocardial ischaemia, ventricular dysrhythmias and stroke.
Numerous reports have catalogued the risk factors predictive of morbidity and mortality in patients with limited cardiac reserve undergoing either on-pump or off-pump CABG, but there is limited knowledge regarding a thorough comparable risk analysis of perioperative variables between the two alternatives of coronary artery bypass grafting, in the current beating heart era [3, 5, 6].
(In my experience, for many patients with impaired ventilatory efficiency or limited cardiac reserve, gradual accommodation and adaptation are needed.) Certainly, there is nothing wrong with basing bedside practice on relevant scientific evidence; that is what we all should strive to do, as far as it takes us.

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