liability reserve
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reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ … Useful english dictionary
Reserve — (sometimes Reserves) may refer to:* Course reserve, library materials reserved for particular users * Dynamic reserve, the set of metabolites that the organism can use for metabolic purposes * Reserve clause, in North American professional sports … Wikipedia
Reserve — Re*serve , n. [F. r[ e]serve.] 1. The act of reserving, or keeping back; reservation. [1913 Webster] However any one may concur in the general scheme, it is still with certain reserves and deviations. Addison. [1913 Webster] 2. That which is… … The Collaborative International Dictionary of English
reserve — An accounting entry that properly reflects contingent liabilities ( liability). Bloomberg Financial Dictionary * * * ▪ I. reserve re‧serve 1 [rɪˈzɜːv ǁ ɜːrv] verb [transitive] 1. TRAVEL to arrange for a place on a plane, in a hotel, in a… … Financial and business terms
reserve — Verb: To appropriate to a particular purpose. To exclude. To set aside. To set apart from that which has been granted. To make a reservation. Meigs v M Clung s Lessee (US) 9 Cranch 11, 17, 3 L Ed 639, 641. Noun: An organization of the Armed… … Ballentine's law dictionary
reserve — 1. verb To keep back, to retain, to keep in store for future or special use, and to retain or hold over to a future time. Commissioner of Internal Revenue v. Strong Mfg. Co., C.C.A.6,124 F.2d 360, 363. To set aside funds, usually for indefinite… … Black's law dictionary
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Accounting dictionary
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Big dictionary of business and management
Asset Valuation Reserve - AVR — Capital required to be set aside in order to cover a company against unexpected debt. The asset valuation reserve serves as a backup for equity and credit losses. A reserve will have capital gains or losses credited or debited against the reserve … Investment dictionary
Valuation Reserve — The funds set aside by life insurers as required by state law to compensate for declines in the value of investment instruments that are held by the insurance company as assets. Valuation reserves are required because life insurance contracts can … Investment dictionary
