резерв под снижение стоимости материальных ценностей(An inventory reserve is an asset contra account in which a company retains an estimated charge for inventory that it has not yet specifically identified, but which it expects is present and for which it must write down the value to some amount less than the cost at which it is currently recorded. There may be a variety of causes for such a write down, such as the obsolescence, spoilage, or theft of inventory. accountingtools.comAlexander Demidov)
