valuation account vs valuation reserve

valuation account and valuation reserve both are nouns.

Word	Noun	Adjective	Verb	Adverb
valuation account	Yes	No	No	No
valuation reserve	Yes	No	No	No

As nouns, valuation account and valuation reserve are synonyms defined as:

valuation account and valuation reserve: a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets

Other synonyms of valuation account include allowance, allowance account.

valuation account (noun)	valuation reserve (noun)
a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets	a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets