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valuation account

n.
1.a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets

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    Idiom of the Day

    hold up (something) or hold (something) up
    to lift something, to raise something
    The students usually hold up their hands when they have a question.



    1.
    The price of petrol went ________ by five pence, which made motorists very angry

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