term account reserve help what is
Meaning of reserve account (SBO). What is it: by apportioning capital against future purchases.

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Definition reserve account (SBO)

RESERVE ACCOUNT (SBO) title: reserve account (SBO) (SAP Library - Glossary)
RESERVE ACCOUNT (SBO) category: SAP Business One (SBO)
RESERVE ACCOUNT (SBO) explained:

An account that is set up to make a balance sheet clearer by apportioning capital against future purchases, such as replacing equipment or estimates of bad debts.

For example, left-over profit (after dividends have been paid) could go into this account. The balance is then carried forward to the following year to be considered, together with the profits for that year, for any additional dividends.

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