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Contra Amounts

A set of allowances (hence, it is also called valuation allowances) that an entity creates for the purpose of offsetting...

    Valuation Allowances

    A set of allowances that an entity creates for the purpose of offsetting the amount of an asset such as...

      Valuation Allowance

      An accounting allowance that reduces the gross cost of an asset to arrive at the net cost (the net balance...