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Identify the type of reserve which is generally used for specific purposes like long-term projects, writing off capital losses, or any other long-term contingencies in

Identify the type of reserve which is generally used for specific purposes like long-term projects, writing off capital losses, or any other long-term contingencies in the business from the following:
a.
Revenue reserve
b.
Capital reserve
c.
General reserve
d.
Retained earnings

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