cookie jar reserve
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
An excessive provision built up in good years and quietly released to prop up earnings in lean ones.
Regulators flagged the warranty accrual as a cookie jar reserve they kept dipping into to smooth reported profit.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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