👉 Earmarked is a term in the context of accounting and finance that refers to a financial statement or report that includes a list of the companies or entities that have received a specific amount, usually as an allocation of capital. This can be useful for understanding how funds are being allocated within a company or organization. In general, earmarked statements are used by auditors and accountants when reviewing financial statements to ensure that all sources of revenue and expenses have been properly accounted for and tracked in the financial statements
