Definicja valuation reserve for special reserves
A balance sheet posting on the liabilities side, showing the difference between the valuation of assets for tax purposes and for book depreciation purposes.
Typically these reserves are not subject to taxes, and must be displayed separately in the balance sheet. In certain countries, these reserves are permitted to be formed from untaxed gain as a result of special tax depreciation, but must be taxed in later periods.
Słownik i definicje SAPa na V.