Definitions for valuation account
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Princeton's WordNet
valuation reserve, valuation account, allowance, allowance account(noun)
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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"valuation account." Definitions.net. STANDS4 LLC, 2013. Web. 20 May 2013. <http://www.definitions.net/definition/valuation account>.

