accounting cushion
Definition
Overstatement (in a current accounting period) of a liability or expense (such as bad debts) that will be incurred in a later period. Since a larger balance is available, it provides a 'soft landing' if the actual amount exceeds estimate.
accounting cushion is in the Accounting & Auditing and Entrepreneurship, Management, & Leadership subjects.
This content can be found on the following page:
http://www.businessdictionary.com/definition/accounting-cushion.html
email to a friend print this definition cite this definition