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This is the transfer of items directly to reserve rather than the Profit and loss Account. In certain instances this may be permitted, for example in making prior period adjustment.
It is because of unrealized gains. One example is revaluation reserve.
An increase in the value of fixed assets is a profit in terms of the value. But these profits realize only if that assets are sold/disposed. When fixed assets are revaluad at higher value than its cost, the surplus is credited to "Revaluation Reserve" or "Surplus on Revaluation" and kept in this account untill the disposal of fixed assets.
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