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


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 ?
User provisioning and single sign-on (SSO) are expected to account for the largest market share from 2015 to 2020, followed by audit, governance, and compliance management.
In the absence of automated user provisioning, IT admins working in directory synchronization-enabled environments must wait to create an Office 365 account for a newly-created AD account.
Strategic implementation of a secure, flexible, and highly scalable identity management and access control solution provides the additional benefits of cost reductions involved through streamlined and centralized user provisioning, data synchronization, user authentication, and single-sign on capabilities.
The Global User Provisioning market has also been witnessing increasing focus on offering add-on features without compromising scalability.
But it can also introduce serious risk and operational inefficiencies to an environment through manual user provisioning and deprovisioning of Active Directory accounts.
In the report, Gartner says, "Leaders are high-momentum vendors (based on sales, world presence and mind share growth), and they have evident track records in user provisioning across most, if not all, market segments.
Symplified, the Cloud security company, today announced a new user provisioning addition to its SinglePoint Cloud security platform that enables organizations to centralize the management of user accounts for multiple cloud applications from within their firewall or using the Salesforce.

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