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


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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Corporate and Criminal Fraud Accountability Act
minimum price contract
rights of accumulation (ROA)
poison pill
Goods and Services Tax
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capital outlay
pivot point
bond anticipation note (BAN)
Black Tuesday