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引当金 (ひきあてきん) — reserves; provisions
引当金
reserves
評価引当金 ひょうかひきあてきん
valuation allowance
退職給付引当金 たいしょくきゅーふひきあてきん
accrued pension cost
貸倒引当金 かしだおれひきあてきん
allowance for bad debts
本当 「ほんとう」「ほんと」
truth; reality; actuality; fact
担当 たんとう
being in charge (of an area of responsibility); being responsible (for a work role, etc.)