valuation allowance
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Valuation Office Agency — The Valuation Office Agency is a government body in the United Kingdom. It is an executive agency of Her Majesty s Revenue and Customs. The Agency values properties for the purpose of Council Tax and for non domestic rates in England and Wales… … Wikipedia
Allowance For Bad Debt — A valuation account used to estimate the portion of a bank’s loan portfolio that will ultimately be uncollectible. When a loan goes bad, the asset is removed from the books and the allowance for bad debt is charged for the book value of the … Investment dictionary
allowance account — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation reserve, ↑valuation account, ↑allowance • Hypernyms: ↑reserve account, ↑reserve fund * * * noun … Useful english dictionary
valuation account — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation reserve, ↑allowance, ↑allowance account • Hypernyms: ↑reserve account, ↑reserve fund * * * noun … Useful english dictionary
valuation reserve — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation account, ↑allowance, ↑allowance account • Hypernyms: ↑reserve account, ↑reserve fund * * * noun se … Useful english dictionary
valuation reserve — An allowance to provide for changes in the value of a company s assets, such as depreciation. Bloomberg Financial Dictionary … Financial and business terms
contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above … Black's law dictionary
contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above … Black's law dictionary
Loan Loss Provision — An expense set aside as an allowance for bad loans (customer defaults, or terms of a loan have to be renegotiated, etc). Also know as a valuation allowance or valuation reserve . This would be a bank s equivalent of a manufacturing company s… … Investment dictionary
value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… … Black's law dictionary
rate — I (New American Roget s College Thesaurus) n. ratio, percent, degree, proportion; rank, class; price, value; velocity. See judgment. II (Roget s IV) n. 1. [Ratio] Syn. proportion, degree, standard, scale, fixed amount, quota, relation,… … English dictionary for students
