noun
special reserve fund; contingent reserve
Accounting term for funds set aside separately from general reserves for a specific purpose or contingency.
会社は将来の設備投資に備えて別途積立金を計上した。
The company recorded a special reserve fund for future capital investment.
積立金 is a general reserve or accumulated fund; 別途積立金 specifies a separate, earmarked reserve.
Compound of 別途 (separate, special) + 積立金 (reserve fund).