What phrase describes funds or materials reserved for future use by an organization?

The phrase that best describes funds or materials reserved for future use by an organization is "Financial Reserve." This term reflects a portion of an organization's resources that are set aside to meet future obligations or investments. Having financial reserves is crucial for an organization as it provides a cushion against unforeseen expenses or economic downturns, ensuring operational continuity and strategic growth.

Financial reserves can be utilized in various ways, such as addressing unexpected financial challenges, funding future projects, or investing in opportunities that may arise. This strategic approach to resource management helps organizations maintain stability and flexibility in a dynamic business environment.

In contrast, capital investment refers to funds used for acquiring or upgrading physical assets like property or machinery, while liquid assets denote cash or assets easily converted to cash. Operating funds refer to the day-to-day expenses of running an organization. Each of these terms relates to financial management but does not specifically encapsulate the idea of funds being reserved for future use like "Financial Reserve" does.