<prompt> Translate the following text to EnglishHisa ya Tathmini Hifadhi au Hifadhi - Akaunti ambayo kwa sehemu au kabisa inalingana na akaunti moja au zaidi; kwa mfano, kupunguzwa kwa jumla ni akaunti ya tathmini inayohusiana na mali maalum ya kupunguzwa na uhifadhi wa madeni mabaya ni akaunti ya tathmini inayohusiana na akaunti za kupokea.  <response>: VALUATION ACCOUNT ALLOWANCE OR RESERVE -An account that partly or wholly offsets one or more other accounts; for example, accumulated depreciation is a valuation account related to specific depreciable assets and allowance for bad debts is a valuation account related to accounts receivable. 