Reserve (accounting)
id:
reserve-accounting-256-3216743
title:
Reserve (accounting)
text:
In financial accounting, reserve always has a credit balance and can refer to a part of shareholders' equity, a liability for estimated claims, or contra-asset for uncollectible accounts. A reserve can appear in any part of shareholders' equity except for contributed or basic share capital. In nonprofit accounting, an "operating reserve" is the unrestricted cash on hand available to sustain an organization, and nonprofit boards usually specify a target of maintaining several months of operating
brand slug:
wiki
category slug:
encyclopedia
description:
Accounting
original url:
https://en.wikipedia.org/wiki/Reserve_(accounting)
date created:
date modified:
2024-03-15T17:21:11Z
main entity:
{"identifier":"Q4392407","url":"https://www.wikidata.org/entity/Q4392407"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total:
13
integrity:
15