A reserve fund is a savings account or other highly liquid asset set aside by an individual or business for meeting the future costs of upkeep and any unexpected costs that may arise. If the fund is set up to meet the costs of scheduled upgrades, less-liquid assets may be used. For example, condominiums often set up reserve funds in which condo owners pay a set monthly amount to maintain the quality of the condominium.
so, reserve fund is credit.
