👉 The term "non-reserve" in the context of accounting refers to a financial transaction where no amount is transferred from or into a reserve account. This means that any funds not received are considered unallocated and cannot be used for other purposes, such as paying expenses or providing goods and services. Non-reserves are important because they provide an alternative source of income for companies when their cash reserves are insufficient to fund all necessary expenditures. By using the non-reserve funds, a company can maintain its financial