A textual reason for the allowance or the charge. Can also be its name.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Example value
Invoice charge
Rules
Identifier/Error message Flag
NONAT-T10-R011
AllowanceChargeReason text SHOULD be specified for all allowances and charges
warning