VALUATION ACCOUNT (ALLOWANCE OR RESERVE) -An account that partly or wholly offsets one or more other accounts; for example, accumulated depreciation is a valuation account related to specific depreciable assets and allowance for bad debts is a valuation account related to accounts receivable.
The one account was forbidden to be used to help the other.
mnli hypothesis: The one account was forbidden to be used to help the other. premise: VALUATION ACCOUNT (ALLOWANCE OR RESERVE) -An account that partly or wholly offsets one or more other accounts; for example, accumulated depreciation is a valuation account related to specific depreciable assets and allowance for bad debts is a valuation account related to accounts receivable.