The best replacement for provision is clause.

The best alternatives to provision are rated as following:
★★★★★  clause
★★★★  accrual
★★★  allowance
★★★  reserve
★★  contingent liability
★  provide
★  provisioning
★  comware
★  production
★  deploy
★  write off
★  proviso
  general provision
  allowance for loan losses
  federal statute
  prevision
  accrual ifrs
  contingent liabilities
  payable
  providing
  stipulation
  government pension offset
  non provision
  charge off
  not to provision

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