#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
subtype: #pool.reserve_account any communal combination of funds; "everyone contributed to the pool"
subtype: #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
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