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)
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
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The first is that it will allow companies to create a cookie jar reserve with their inventory.
Grace then used the "cookie jar reserve" account to prop up earnings in lean periods.
"Signs of Backlash Against SEC's Attack on Cookie Jar Reserves and Income Smoothing."