#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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