WordNet

classifying something again (usually in a new category)
classify anew, change the previous classification; "The zoologists had to reclassify the mollusks after they found new species"

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出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2016/12/07 00:55:26」(JST)

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A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. land's becoming investment property intended for resale, rather than as property, plant, and equipment used in production).

Example

A $500 purchase of office supplies was charged to building maintenance by accident. The correcting entry would be:

Office supplies Dr.          $500
 to Building maintenance ...      $500

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English Journal

Impact of renal function impairment assessed by CKDEPI estimated glomerular filtration rate on early and late outcomes after coronary artery bypass grafting.

Gelsomino S1, Del Pace S2, Parise O2, Caciolli S2, Matteucci F2, Fradella G2, Bonacchi M2, Fusco S2, Lucà F2, Marchionni N2.
International journal of cardiology.Int J Cardiol.2017 Jan 15;227:778-787. doi: 10.1016/j.ijcard.2016.10.059. Epub 2016 Oct 24.
BACKGROUND: We explore the association between short- and long- term adverse outcomes following coronary artery bypass grafting (CABG) and the degree of preoperative renal dysfunction classified on glomerular fraction estimated with Chronic Kidney Disease-Epidemiology Collaboration equation (eGFRCKD
PMID 27843046

Meta-analysis of ATRIA versus CHA2DS2-VASc for predicting stroke and thromboembolism in patients with atrial fibrillation.

Zhu W1, Fu L1, Ding Y1, Huang L1, Xu Z1, Hu J1, Hong K2.
International journal of cardiology.Int J Cardiol.2017 Jan 15;227:436-442. doi: 10.1016/j.ijcard.2016.11.015. Epub 2016 Nov 9.
BACKGROUND: Several studies have compared the discriminative performances of CHA2DS2-VASc and ATRIA scores, but the results are still disputed. Therefore, we aimed to explore their predictive abilities regarding stroke and thromboembolism (TE) risk in AF patients.METHODS: We systematically searched
PMID 27839802

Predictive validity of biochemical biomarkers in knee osteoarthritis: data from the FNIH OA Biomarkers Consortium.

Kraus VB1, Collins JE2, Hargrove D3, Losina E2, Nevitt M4, Katz JN4, Wang SX5, Sandell LJ6, Hoffmann SC7, Hunter DJ8; OA Biomarkers Consortium.
Annals of the rheumatic diseases.Ann Rheum Dis.2017 Jan;76(1):186-195. doi: 10.1136/annrheumdis-2016-209252. Epub 2016 Jun 13.
OBJECTIVE: To investigate a targeted set of biochemical biomarkers as predictors of clinically relevant osteoarthritis (OA) progression.METHODS: Eighteen biomarkers were measured at baseline, 12 months (M) and 24 M in serum (s) and/or urine (u) of cases (n=194) from the OA initiative cohort with
PMID 27296323