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Definition of Hidden reserve
1. Noun. Reserves that do not show up on the balance sheet (as by understating values).
Lexicographical Neighbors of Hidden Reserve
Literary usage of Hidden reserve
Below you will find example usage of this term as found in modern and/or classical literature:
1. Theory and Practice of Accounting: Use in Managerial Control by Spurgeon Bell, George Enfield Frazer (1922)
"... hidden reserve—If there is set aside for bad debts a larger reserve than the
conditions require, the excess is substantially a surplus reserve and is ..."
2. How Money is Made in Security Investments by Henry Hall (1909)
"Furthermore, there is always a hidden reserve of loanable funds, consisting of
such part of the ... In New York, this hidden reserve amounts to more than ..."
3. Railroad Finance by Frederick Albert Cleveland, Fred Wilbur Powell (1912)
"... or new or improved stations and office buildings erected, and the cost may be
charged directly to expenses, thereby creating a hidden reserve. ..."
4. The Depreciation of Factories, Mines and Industrial Undertakings and Their by Ewing Matheson (1910)
"Such reluctance may be considered at worst as the establishment of what auditors
sometimes designate as a hidden reserve. It is the best side on which to ..."
5. Net Worth and the Balance Sheet by Herbert Grant Stockwell (1912)
"For want of a better name the term "hidden reserve" or "Secret Reserve" is used
to indicate that ..."
6. Accounting Principles by Samuel Frederick Racine (1913)
"A Secret or hidden reserve represents an accumulation of profits which is not
given effect on the books. The excess of actual profits over those given ..."
Other Resources:
