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We found 2 dictionaries that define the word cookie jar reserves:

General (1 matching dictionary)
  1. cookie-jar reserves: Wiktionary

Business (1 matching dictionary)
  1. COOKIE JAR RESERVES: Accounting Glossary

(Note: See cookie_jar_reserve as well.)

Definitions from WordNet (cookie jar reserve)

noun:  a hidden reserve that can be used to adjust quarterly earning reports
▸ Also see cookie_jar_reserve


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