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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allowance for bad debt
rights of accumulation (ROA)
electronic funds transfer
infrastructure
public accounting firm
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IMA
deferred tax
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Swiss Options and Financial Futures Exchange
equity linked note