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valuation account
(,v/&/l/j//u/'/eI//S//@/n_/@/'k/AU/nt )
noun
(n)
a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
(noun.possession)
Synonym:
allowance
,
allowance account
,
valuation reserve
source: wordnet30
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