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  • noun

Synonyms for reserves

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References in periodicals archive ?
The allowance for doubtful accounts, considered sufficient by Management, complies with the minimum requirement established by the CMN Resolution 2682/1999 (Note 9e).
In general, this new safe harbor allows taxpayers to compute uncollectible revenues as 95% of their allowance for doubtful accounts related to receivables generated in the current year.
This article describes three techniques for assessing allowance for doubtful accounts estimates and complying with Statement on Auditing Standards (SAS) no.
The allowance for doubtful accounts at quarter's end inched down 0.1 point from a year ago to 7.1%.
Issues include when to start capitalizing software development costs, inventory write-downs, switching from FIFO to LIFO during a period of declining costs, accounting for stock-based compensation, goodwill impairment, the allowance for doubtful accounts, income statement presentation alternatives, and revenue recognition for multiple-element software arrangements.
Wassong notes that the company was able to post those earnings gains despite an increase in its allowance for doubtful accounts in the fourth quarter as a result of Kmart Corp.'s Chapter 11 filing.
Valuation allowance account is a balance sheet account, similar to the allowance for doubtful accounts, used to adjust a deferred tax asset to its net realizable value.
Allowance for doubtful accounts: The allowance for doubtful accounts is based on management's evaluation of the collectibility of accounts receivable.
A final example of a very common deferred tax asset is a company's bad debt reserve or the allowance for doubtful accounts. Such "reserves" are not allowed to be deducted for tax purposes with a few exceptions.
Specifically, we test whether sensitivity varies depending on whether the auditor is the preparer of the workpaper or the reviewer of the workpaper in the task of evaluating the adequacy of an allowance for doubtful accounts. It is hypothesized that processing differences between the two roles will cause reviewers to be more sensitive than preparers to the objectivity of the information source.
FY2016) Orders Received Decreased compared to FY2016 when orders for submarines were received, due to termination of a shipbuilding contract for an offshore service vessel, despite orders received for LPG carrier and Kawasaki JETFOIL Net Sales Decreased due to decrease in construction works related submarine, and other factors Operating Income Improved compared to FY2016 when there were increase of the amount of allowance for doubtful accounts on trade receivables, and increase in provision for loss on construction contracts FY2018 Forecast (vs.