revenue reserve

revenue reserve
A reserve that is not a capital reserve, i.e. a reserve that is distributable.

Accounting dictionary. 2014.

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  • revenue reserve — ➔ reserves * * * revenue reserve UK US noun [C or U] ► FINANCE, ACCOUNTING an amount of money received from sales that a company keeps in a special account for future needs, such as paying shareholders when profits are low: »They ve established a …   Financial and business terms

  • revenue reserve — A reserve that is not a capital reserve, i. e. a reserve that is distributable …   Big dictionary of business and management

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  • reserve — 1. verb To keep back, to retain, to keep in store for future or special use, and to retain or hold over to a future time. Commissioner of Internal Revenue v. Strong Mfg. Co., C.C.A.6,124 F.2d 360, 363. To set aside funds, usually for indefinite… …   Black's law dictionary

  • reserve method — A method of bookkeeping elected by a taxpayer under the federal income tax law, whereby he sets up a reserve for bad debts, with or without the maintenance of a reserve fund, adding such additions to the reserve as will make the balance large… …   Ballentine's law dictionary

  • reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… …   Accounting dictionary

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