valuation account

/ˈvæljəˌweɪʃən əˌkaʊnt/
IPA guide

Definitions of valuation account
  1. noun
    a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
    synonyms: allowance, allowance account, valuation reserve
    see moresee less
    type of:
    reserve account, reserve fund
    funds taken out of earnings to provide for anticipated future payments
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