Pixar's 4th Follow up film where the Protagonist and Side Character Switch roles, where Mrs. Incredible/Elastigirl takes on the role of Protagonist from Mr. Incredible.
Provision (accounting) In financial accounting, a provision is an account which records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account in the entity's income statement. Sometimes in IFRS, but not in GAAP, the term reserve is used instead of provision.
Definition[edit] A provision can be a liability of uncertain timing or amount. A liability, in turn, is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.