(n)a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets, Syn.allowance account, allowance, valuation account
The Collaborative International Dictionary of English (GCIDE) v.0.53Collaborative International Dictionary (GCIDE)
n. 1. The act of valuing, or of estimating value or worth; the act of setting a price; estimation; appraisement; as, a valuation of lands for the purpose of taxation. [ 1913 Webster ]
2. Value set upon a thing; estimated value or worth; as, the goods sold for more than their valuation. [ 1913 Webster ]
Since of your lives you set So slight a valuation. Shak. [ 1913 Webster ]
[ひょうか, hyouka](n) (1) valuation; estimation; assessment; evaluation; (vs) (2) to value; to assess; to estimate value; (3) to appreciate; to value highly; to acknowledge the value (of something); (P)#865[Add to Longdo]