Definition of Hidden reserve

1. Noun. Reserves that do not show up on the balance sheet (as by understating values).

Specialized synonyms: Cookie Jar Reserve
Generic synonyms: Reserve Account, Reserve Fund



Hidden Reserve Pictures

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Lexicographical Neighbors of Hidden Reserve

hidalgo
hidalgoes
hidalgoite
hidalgos
hidate
hidation
hidato
hidatos
hidden
hidden agenda
hidden agendas
hidden camera
hidden in plain sight
hidden nail skin
hidden part
hidden reserve (current term)
hidden tax
hidden variable
hiddenite
hiddenites
hiddenly
hiddenness
hiddennesses
hidder
hidders
hiddle
hide
hide-and-go-seek
hide-and-seek
hide-bound

Literary usage of Hidden reserve

Below you will find example usage of this term as found in modern and/or classical literature:

1. Theory and Practice of Accounting: Use in Managerial Control by Spurgeon Bell, George Enfield Frazer (1922)
"... hidden reserve—If there is set aside for bad debts a larger reserve than the conditions require, the excess is substantially a surplus reserve and is ..."

2. How Money is Made in Security Investments by Henry Hall (1909)
"Furthermore, there is always a hidden reserve of loanable funds, consisting of such part of the ... In New York, this hidden reserve amounts to more than ..."

3. Railroad Finance by Frederick Albert Cleveland, Fred Wilbur Powell (1912)
"... or new or improved stations and office buildings erected, and the cost may be charged directly to expenses, thereby creating a hidden reserve. ..."

4. The Depreciation of Factories, Mines and Industrial Undertakings and Their by Ewing Matheson (1910)
"Such reluctance may be considered at worst as the establishment of what auditors sometimes designate as a hidden reserve. It is the best side on which to ..."

5. Net Worth and the Balance Sheet by Herbert Grant Stockwell (1912)
"For want of a better name the term "hidden reserve" or "Secret Reserve" is used to indicate that ..."

6. Accounting Principles by Samuel Frederick Racine (1913)
"A Secret or hidden reserve represents an accumulation of profits which is not given effect on the books. The excess of actual profits over those given ..."

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