OTHER LONG-TERM LIABILITIES are any other non-current liabilities, including subordinated debt, and liability reserves.
PROPRIETORS FUNDS is owners capital plus net profit minus owners' drawings.
DEPRECIATION RESERVE in the process of allocating the cost of a fixed asset over its effective service life in a systematic and rational manner (depreciation schedule), the value of each depreciable asset is reduced by its depreciation amount. To match this, the depreciation amounts are added to a "depreciation reserve" in the long-term liabilities.
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