Allowances
A balance sheet contra-account linked with another account that has an opposite value to that account, and is reported as a subtraction from the linked account's balance.
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A balance sheet contra-account linked with another account that has an opposite value to that account, and is reported as a subtraction from the linked account's balance.
Source: NCREIF | Date: 02 September 2025 | ID: D0904 | Version: 1