Reversal of allowance for doubtful accounts

貸倒引当金戻入額

Provision of allowance for doubtful accounts

貸倒引当金繰入額

Bonuses and allowance

賞与及び手当

Allowance

手当

Purchase allowance and returns

仕入値引及び戻し高

Sales allowance and returns

売上値引及び戻り高

Reserve for retirement allowance

退職慰労積立金

Reserve for retirement allowance for directors (and other officers)

役員退職積立金

Allowance – investment and other assets

投資その他の資産に属する資産に係る引当金

Allowance for investment loss

投資損失引当金