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  2. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  3. Reserve (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reserve_(accounting)

    In nonprofit accounting, an "operating reserve" is the unrestricted cash on hand available to sustain an organization, and nonprofit boards usually specify a target of maintaining several months of operating cash or a percentage of their annual income, called an operating reserve ratio.

  4. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

  5. Bank reserves - Wikipedia

    en.wikipedia.org/wiki/Bank_reserves

    Bank reserves are a commercial bank's cash holdings physically held by the bank, [1] and deposits held in the bank's account with the central bank.Under the fractional-reserve banking system used in most countries, central banks may set minimum reserve requirements that mandate commercial banks under their purview to hold cash or deposits at the central bank equivalent to at least a prescribed ...

  6. Reserve requirement - Wikipedia

    en.wikipedia.org/wiki/Reserve_requirement

    Reserve requirements are central bank regulations that set the minimum amount that a commercial bank must hold in liquid assets. This minimum amount, commonly referred to as the commercial bank's reserve, is generally determined by the central bank on the basis of a specified proportion of deposit liabilities of the bank.

  7. NFL Week 13 winners, losers: Russell Wilson has Steelers soaring

    www.aol.com/nfl-week-13-winners-losers-110936433...

    The Commanders remained in the final wild -spot in the NFC and may have found a solid reserve running back option in Chris Rodriguez Jr. (13 carries, 94 yards, one touchdown). Shane Steichen’s ...

  8. Trump’s victory has some liberal judges reversing their ...

    www.aol.com/news/trump-victory-liberal-judges...

    The recent reversals by two US district judges on plans to step down from their seats, effectively denying President-elect Donald Trump the opportunity to replace them, has put attention on other ...

  9. Ellen DeGeneres Has Moved to England After Finding 'a ... - AOL

    www.aol.com/lifestyle/ellen-degeneres-moved...

    Ellen DeGeneres has relocated to the English countryside, a source tells PEOPLE. The former talk show host, whose long-running eponymous series ended in May 2022, has moved abroad after finding a ...