Term: valuation reserve: a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
Candidate hypernym: reserve account: funds taken out of earnings to provide for anticipated future payments → 1
Candidate hypernym: senior class: final grade or class in high school or college → 0
Candidate hypernym: gross estate: the total valuation of the estate's assets at the time of the person's death → 0
Candidate hypernym: cocoa: powder of ground roasted cacao beans with most of the fat removed → 0
Candidate hypernym: lugworm: marine worms having a row of tufted gills along each side of the back; often used for fishing bait → 0
Candidate hypernym: toolshed: a shed for storing tools → 0
Candidate hypernym: vicar: (Episcopal Church) a clergyman in charge of a chapel → 0
Candidate hypernym: pipa: type genus of the Pipidae → 0
Candidate hypernym: pommel: handgrip formed by the raised front part of a saddle → 0
Candidate hypernym: clincher: a point or fact or remark that settles something conclusively → 0
Candidate hypernym: antiphonary: bound collection of antiphons → 0