The basic provision meaning is the act of supplying something people need, or the thing that is supplied. A school that arranges free lunches is making provision for its pupils, and the lunches themselves are a provision.
The word then branches out. In a contract or a law, a provision is a single clause that sets a rule or a condition. In company accounts, a provision is money set aside for a cost that is expected but not yet paid. And in the plural, provisions are food and supplies for a journey. Below, each sense gets its own short explanation and example, so you can tell them apart.
Entry at a glance
Meaning
Supplying something; a supply; a clause in a law or contract; an amount set aside for an expected costPart of speech
Noun (also a verb: to provision a ship or a server)Pronunciation
pruh-VIZH-uhnWord forms
provisions (plural, often food), provisional (adjective), provisioned, provisioning (verb forms)Origin
Latin provisio, foresight, from providere, to look aheadRegister
Neutral in daily use; formal in law and accounting
Provision meaning: the four main senses
Most uses of provision fit one of these senses. The idea that links them is looking ahead and preparing.
- The act of supplying. "The provision of clean water is the council's job." Here it means supplying or making available.
- Preparation for the future. Usually in the phrase make provision for: "Parents often make provision for their children's education."
- A clause or condition. "A provision in the lease bans pets." One part of a legal text that says what must or must not happen.
- Supplies, especially food. Usually plural: "The hikers packed provisions for three days."
In accounting there is a fifth, technical sense, covered below. If you want one definition of provision to remember, use this: something arranged or supplied in advance because it will be needed.
Using provision in sentences
- The new policy includes a provision for staff to work from home two days a week.
- We bought enough provisions to last the long weekend at the cabin.
- There is no provision in the rules for a late entry, so the form was rejected.
- The firm made a provision for a customer who is unlikely to pay.
- The hosting team will provision three new servers before the launch.
Provision in law and contracts
Lawyers use provision for any separate rule inside an act, a constitution, a treaty or a contract. A long law may have hundreds of provisions, each dealing with one point. People speak of a penalty provision, a termination provision or a sunset provision (one that makes a law expire on a set date). When a court is asked whether a provision applies, it is asked whether that one clause covers the facts of the case.
The phrase provided that comes from the same family and is often used to introduce a condition: "You may sublet, provided that the owner agrees in writing." For related legal vocabulary, see caveat and constitution.
What does provision mean in accounting?
In company accounts, a provision is an amount recorded now for a cost or loss that is likely but uncertain in timing or exact size. Common examples are a provision for bad debts (money customers may never pay), a provision for warranty repairs, or a provision for a legal claim the company expects to lose.
A simple worked case: a shop sells goods worth 100,000 on credit and, based on past years, expects about 3 percent never to be collected. It records a provision of 3,000 this year. Profit is lower now, but the accounts give a more honest picture than waiting until the debts actually go bad. Banks in India and the US use the same idea for loans that may not be repaid. Read more on our business and money terms page.
Provision as a verb
To provision something is to supply it with what it needs. Older use is about ships, armies and expeditions: "The ship was provisioned for a long voyage." In modern technology, provisioning means setting up an account, a device or a server so it is ready to use, for example giving a new employee a laptop with the right software and access. The noun provisioning covers that whole setup process.
Where the word came from
English took provision in the late 1300s from Old French and Latin provisio, which meant a foreseeing or preparation. It comes from providere, to look ahead, built from pro (ahead) and videre (to see). The first English sense was foresight or care for the future. The supply sense followed in the next century, and the plural for food stocks appears around 1600. The same root gives provide, providence and prudent.
Provision, provisional and similar words
| Word | What it means | Example |
|---|---|---|
| Provision | A supply, a clause, or advance arrangement | A provision in the will |
| Provisional | Temporary, until something final is agreed | A provisional admission letter |
| Proviso | A condition attached to an agreement | Yes, with one proviso |
| Supply | An amount available to use | A supply of paper |
Do not confuse provisional with provision. A provisional result may change later; a provision is simply something arranged or written in.
Frequently asked questions
How would you define provision for a beginner?
To define provision plainly: it is supplying something, or something that has been supplied or arranged ahead of time. In legal writing it means one clause of a document. The context usually tells you which sense is meant.
What are provisions?
In the plural the word often means food and other supplies, especially for a trip. A shop selling basic groceries was once called a provisions store, and the phrase is still heard in parts of India and elsewhere.
What is a provision in a contract?
It is one term or clause that sets out a right, a duty or a condition. A contract is made up of many provisions, such as payment terms, notice periods and what happens if one side breaks the deal.
How do you pronounce provision?
Say pruh-VIZH-uhn, with the stress on the middle syllable. The middle sound is the same as the s in vision.
Is a provision the same as a reserve in accounting?
Not exactly. A provision covers a specific expected cost or loss, while a reserve is usually part of profits kept back for general purposes. Accounting standards treat them differently, so check with an accountant for formal reports.
What does make provision for mean?
It means to plan and arrange for a future need. You might make provision for retirement by saving, or a law might make provision for appeals by setting up a process.