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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

    lock horns with (someone)
    to get into an argument with someone
    I locked horns with a woman who I work with when we had an argument last week.



    1.
    He felt uncomfortably, since he was the only man in evening dress.

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