provision
noun

an amount of money put aside in accounts for anticipated expenditure where the timing or amount of expenditure is uncertain, often for doubtful debts

Example

The bank has made a £2m provision for bad debts or a $5bn provision against Third World loans.

"...landlords can create short lets of dwellings which will be free from the normal security of tenure provisions" [Times]

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Goods and Services Tax
allowance for bad debt
infrastructure
Chapter 11
tax credit
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structure
NAV
pay back
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negative confirmation