noun
Accounting term for funds set aside to cover future liabilities or losses.
会社は貸倒引当金を計上した。
The company recorded an allowance for doubtful accounts.
退職給付引当金は負債として扱われる。
The reserve for retirement benefits is treated as a liability.
Compound of 引当 (ひきあて, 'allocation' or 'earmarking') and 金 (きん, 'money'). The exact historical derivation is uncertain, but the term is a standard accounting expression.