noun
valuation allowance
Accounting term for a reserve set aside to cover potential declines in asset value.
評価引当金は、資産の評価減に備えるために計上される。
A valuation allowance is recorded to prepare for a decline in asset value.
引当金 is a general allowance or reserve, while 評価引当金 specifically relates to asset valuation.
Compound of 評価 (valuation) + 引当金 (allowance, reserve).