valuation reserve

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Synonyms for 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

References in periodicals archive ?
99, TEI believes it would be inconsistent to establish a company-size threshold for disclosure of the loss or valuation reserves.
The 2008 fourth quarter write-downs and valuation reserves include estimated $3.
Second quarter 2008 results included a LIFO inventory valuation reserve charge of $3.
In accordance with IFRS, a reversal of valuation reserves attributable to acquisitions is adjusted against the earlier reported goodwill.
6 (b) Includes LIFO inventory valuation reserves of $112.
While inventory and accounts receivable balances increased during the first nine months of 2004, gross inventory turns, which excludes the effect of LIFO inventory valuation reserves, and days sales outstanding, which measures actual collection timing for accounts receivable, both improved over 2003 year-end levels.
18 per share, has been recorded which increases the valuation reserves against U.
Vestin also observed that the cost savings were to some extent offset during the second quarter by valuation reserves on real estate investments of about $850,000 and additional costs related to regulatory proceedings of approximately $1 million.
These included additional reserves for bad debts and inventory, cost overruns and projected losses on certain projects, valuation reserves for state deferred tax assets, revenues recognized on various contracts, work in progress and inventory overstatements at a Canadian subsidiary, the closing of Brazilian operations, the accrual for certain insurance reserves which was complicated by the receivership of a prior insurance carrier, and other items.
8% of sales -- Results include LIFO inventory valuation reserve charge of $54 million and one-time $4 million tax benefit -- Year-to-date gross cost reductions of $96.
8% of sales -- Results include LIFO inventory valuation reserve charge of $45 million and one-time $10 million tax benefit -- Year-to-date gross cost reductions of $62 million -- Annualized return on capital employed of 34% -- Annualized return on stockholders' equity of 52% -- Net debt to total capitalization improved to 18.
No LIFO inventory valuation reserve charges were recorded in either the first quarter 2006 or the first quarter 2005.
Third quarter 2005 results included a LIFO inventory valuation reserve charge of $12.
4 million, primarily as a result of increased shipments, higher base-selling prices, additional surcharges, lower LIFO valuation reserve charges, and the benefits of gross cost reductions.
2 million, primarily as a result of increased shipments, higher base-selling prices, additional surcharges, the benefits of gross cost reductions, and no LIFO inventory valuation reserve charge.