# provision

> account which records a present liability of an entity

**Wikidata**: [Q703087](https://www.wikidata.org/wiki/Q703087)  
**Wikipedia**: [English](https://en.wikipedia.org/wiki/Provision_(accounting))  
**Source**: https://4ort.xyz/entity/provision-q703087


## References

1. Freebase Data Dumps. 2013