off-balance sheet reserve
accounting a sum of money or an asset that should appear on a company's balance but does not; hidden reserve
How Do I Write … To Kill Off A Character?If you're a fiction writer, you know this feeling well: you're toiling away at your story, charting out your plot and reaching pivotal points that will no doubt choke up your readers, when you come to the realization that it's time for one of your characters to sing their swan song. But how are you going to kill them off?
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