COOKIE JAR RESERVES Definition

Bookmark and Share

COOKIE JAR RESERVES is an overly aggressive accrual of operating expenses and the creation of liability accounts done in an effort to reduce future year operating expenses.

Learn new Accounting Terms

SUBVENTION is the provision of assistance or financial support such as an endowment or a subsidy from a government or foundation.

ORIGINAL ISSUE DISCOUNT is when a long-term debt instrument is issued at a price that is lower than its stated redemption value; the difference is called Original Issue Discount (OID).

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.