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Definition of Valuation Allowance
A contra- or reduction account to deferred tax assets.
An offset to the accounts receivable balance, against which
A contra account related to accounts receivable that represents the amounts that the company expects will not be collected.
An estimate of the uncollectible portion of accounts receivable
A method of adjusting accounts receivable to the amount that is expected to be collected based on company experience.
A devaluation that is designed to cheapen a nation's currency and thereby
The annual depreciation expense allowed by the Canadian Income Tax Act.
Tax deductions that businesses can claim when they spend money on investment goods.
Fall in the government-determined fixed exchange rate.
The time interval over which a money manager's performance is evaluated.
The evaluation of a manager's performance which involves, first, determining
the process of determining the degree
An increase in the foreign exchange value of a currency that is pegged to other currencies or gold.
A reduction in a price that is allowed by the seller, due to a problem
The process of estimating the value of financial assets or
The act or process of determining the value or price of something. (see fair market value)
Estimation of worth.
Date on which valuation occurs.
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