Provision

The provision of something is the act of giving it or making it available to people who need or want it [Collins English Dictionary].
A provision is the amount of an expense an entity elects to recognize now before it has precise information about the exact amount. For example, an entity routinely records provisions for bad debts, sales allowances, and inventory obsolescence [AccountingTools].
Provision:
- a clause in a legal instrument, a law, etc., providing for a particular matter; stipulation; proviso.
- the providing or supplying of something, especially food or other necessities.
- arrangement or preparation beforehand, as for the doing of something, the meeting of needs, the supplying of means, etc.
- something provided; a measure or other means for meeting a need.
- a supply or stock of something provided [Dictionary.com].

Sources:

Provision. Collins English Dictionary. Retrieved from: https://www.collinsdictionary.com/dictionary/english/provision

Provision definition. AccountingTools. Retrieved from: https://www.accountingtools.com/articles/provision

Provision. Dictionary.com. Retrieved from: https://www.dictionary.com/browse/provision