Reserve - Reserve

A credit account that arises from the recording of estimated expenses from the perspective of proper profit and loss calculation for the period. Specifically, it refers to an item that meets the following requirements: (1) A future expense or loss, (2) its occurrence is due to an event occurring before the current period, (3) its occurrence is highly probable, and (4) its amount can be reasonably estimated, the portion of it that is a burden for the current period must be recorded as an expense or loss for the current period in the profit and loss calculation, and that amount must be set aside as a provision.

There are two types of reserves: valuation reserves, which are deductions from asset values, and liability reserves, which are future expenditures. Valuation reserves include allowances for doubtful accounts, which represent the estimated uncollectible amounts of receivables such as accounts receivable and notes receivable.

In addition, examples of liability reserves include repair reserves set aside in case annual repairs to equipment owned by a company are not carried out for some reason; special repair reserves set aside in case special major repairs to ships, blast furnaces, etc. that are carried out regularly every few years; product warranty reserves set aside in cases where a company guarantees that repairs will be carried out free of charge for a certain period after the sale of a product; and retirement benefit reserves that are recorded in accordance with accounting standards for liabilities necessary to pay employee retirement benefits (lump-sum retirement payments and defined benefit corporate pension plans).

Liability provisions are not legal liabilities, but like liabilities, they are required for the future reduction of assets or the provision of services. They are called accounting liabilities and are recorded in the liability section of the balance sheet. In that case, those expected to be used within one year are recorded as current liabilities, and those expected to be used for more than one year are recorded as long-term liabilities.

[Katsunobu Bandai]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

適正な期間損益計算の観点から行われた、費用の見積り計上に伴って生じた貸方科目。具体的には、以下の要件に該当するものをさす。(1)将来の費用または損失であって、(2)その発生が当期以前の事象に起因し、(3)発生の可能性が高く、かつ(4)その金額を合理的に見積もることができる場合には、そのうち当期の負担に属する部分を損益計算上、当期の費用または損失として計上するとともに、その額を引当金に繰り入れなければならない。

　引当金には、資産価額からの控除を意味する評価性引当金と、将来の支出を意味する負債性引当金の2種類がある。評価性引当金としては、売掛金や受取手形などの債権の貸倒見積額を表す貸倒引当金があげられる。

　また、負債性引当金としては、企業が所有する設備などについて毎年行われる修繕がなんらかの理由で行われなかった場合に、その修繕に備えて設けられる修繕引当金、数年ごとに定期的に行われる船舶や溶鉱炉などの特別の大修繕に備えて設けられる特別修繕引当金、製品などを販売する際に、販売後の一定期間内であれば無料で修理を行うという保証をした場合などに設けられる製品保証引当金、従業員の退職給付（退職一時金と確定給付型企業年金）の支払いのために必要となる債務について会計基準に従って計上される退職給付引当金などがある。

　負債性引当金は、法律上の債務ではないが、債務と同じく、将来資産が減少しまたは役務を提供することを必要とするものであり、会計的負債とよばれ、貸借対照表では負債の部に計上される。その場合、1年以内に使用される見込みのものは流動負債に、1年を超えて使用される見込みのものは固定負債に計上される。

［万代勝信］

出典　小学館　日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について　情報 | 凡例