cookie jar reserve

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Noun1.cookie jar reserve - a hidden reserve that can be used to adjust quarterly earning reports
hidden reserve - reserves that do not show up on the balance sheet (as by understating values)
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References in periodicals archive ?
The first is that it will allow companies to create a cookie jar reserve with their inventory.
In much the same way that a company creates a cookie jar reserve for financial reporting, it may use inventory to reduce its tax liability.
Signs of Backlash Against SEC's Attack on Cookie Jar Reserves and Income Smoothing.