ACCOUNT used to earmark a portion of EQUITY or fund balance to indicate that it is not available for expenditure. An obsolete term in the United States. More commonly used in Europe.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). reserve. Retrieved September 23, 2026, from http://smartdefine.org/reserve/definitions/1162330 |
| Chicago | Barry Goldsmith. 2010. "reserve" http://smartdefine.org/reserve/definitions/1162330 (accessed September 23, 2026). |
| Harvard | Barry Goldsmith 2010, reserve, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/reserve/definitions/1162330>. |
| MLA | Barry Goldsmith. "reserve" 21 October 2010. Web. 23 September 2026. <http://smartdefine.org/reserve/definitions/1162330> |