#valuation_reserve__valuation_account__valuationaccount__allowance__allowance_account__allowanceaccount  a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
  supertype:  #reserve_account__reserveaccount__reserve_fund__reservefund  funds taken out of earnings to provide for anticipated future payments
     supertype:  #reserve.accumulation__stockpile  something kept back or saved for future use or a special purpose
        supertype:  #accumulation  (finance) profits that are not paid out as dividends but are added to the capital base of the corporation
           supertype:  #net_income__netincome__net__netprofit__lucre__profit__profits__earnings  the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)
              supertype:  #income  the financial gain (earned or unearned) accruing over a given period of time
                 supertype:  #financial_gain__financialgain  the amount of monetary gain
                    supertype:  #gain__benefit  the amount by which the revenue of a business exceeds its cost of operating
                       supertype:  #sum_of_money__sum__amount_of_money  a quantity of money; "he borrowed a large sum"; "the amount he had in cash was insufficient"
                          supertype:  #assets  anything of material value or usefulness
                             supertype:  #possession  anything owned or possessed
                                supertype:  pm#owned_entity__ownedentity
                                   supertype:  pm#entity_playing_some_role  e.g., an agent, an owner
                                      supertype:  pm#entity  something that can be "involved" in a situation
                                         supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
                                      supertype:  pm#thing_that_can_be_seen_as_a_relation  usable as relation type
                                         supertype:  pm#thing_playing_some_role  category to classify things according to roles/viewpoints; classification under this category is application-dependant
                                            supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type

No statement uses or specializes #valuation_reserve; click here to add one.