Allowance, created by a charge against earnings, to provide for changes in the value of a company's assets. Examples include accumulated depreciation and allowance for bad debts.
Related information about valuation reserve:
- Asset Valuation Reserve (AVR) Definition | Investopedia
Capital required to be set aside in order to cover a company against unexpected   debt. The asset valuation reserve serves as a backup for equity and credit ...
  
- Valuation Reserve Definition | Investopedia
The funds set aside by life insurers as required by state law to compensate for   declines in the value of investment instruments that are held by the insurance ...
  
- What is valuation reserve? definition and meaning
Definition of valuation reserve: Allowance, created by a charge against earnings,   to provide for changes in the value of a company's assets. Examples include ...
  
- Valuation Reserves - The Free Dictionary
Noun, 1. valuation reserve - a reserve fund created by a charge against profits in   order to provide for changes in the value of a company's assets. allowance ...
  
- What is a Valuation Reserve?
Valuation reserves are essentially allowances that are created by enacting a   charge against earnings. The point of the creation of a valuation reserve is to   help a ...
  
- Valuation Reserve: Definition from Answers.com
Valuation Reserve Special account set up to offset changes in one or more   accounts, for example, accumulated depreciation from depreciable fixed assets.
  
- Valuation reserve | Define Valuation reserve at Dictionary.com
valuation reserve. noun. a reserve fund created by a charge against profits in   order to provide for changes in the value of a company's assets ...
  
- mandatory securities valuation reserve - Insurance Glossary
mandatory securities valuation reserve - A reserve required of life insurers by   state laws to offset declines in valuations of securities held as admitted assets.