cookie-jar accounting

noun

An accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years.

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Meanings

nouncookie-jar accounting (uncountable)
  1. uncountableaccountingAn accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years.
Cite this entry
APA

cookie-jar accounting. (n.d.). In WatkinsX Dictionary. Retrieved November 5, 2026, from https://dictionary.watkinsx.com/word/cookie-jar%20accounting

MLA

“cookie-jar accounting.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/cookie-jar%20accounting. Accessed November 5, 2026.

Chicago

WatkinsX Dictionary, s.v. “cookie-jar accounting,” accessed November 5, 2026, https://dictionary.watkinsx.com/word/cookie-jar%20accounting.

Source: cookie-jar accounting on Wiktionary, CC BY-SA 4.0.