Definitions for "valuation reserve"
That sum deducted from an asset to indicate by estimate that the market value of that asset is less than its book value or, in the case of a liability, to indicate the estimate that the liability may be greater (for example, income taxes) than is stated on the books.
a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
An allowance to provide for changes in the value of a company's assets, such as depreciation.
Valuation Opportunity Cost voluntary accumulation plan
Allowance, created by a charge against earnings, to provide for changes in the...