- Types:
- show 4 types...
- hide 4 types...
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hidden reserve
reserves that do not show up on the balance sheet (as by understating values)
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pool
any communal combination of funds
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allowance, allowance account, valuation account, valuation reserve
a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
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cookie jar reserve
a hidden reserve that can be used to adjust quarterly earning reports
