valuation reserve(n = noun.possession) allowance, allowance account, valuation account - a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets;
is a kind of reserve account, reserve fund

cookie jar reserve, federal reserve, federal reserve bank, federal reserve board, federal reserve note, federal reserve system, hidden reserve, home reserve, in reserve, military reserve, pulmonary reserve, reserve, reserve account, reserve assets, reserve bank, reserve city, reserve clause, reserve fund, reserve officers training corps, territorial reserve, valuation, valuation account