If at the end of the year, your allowance for losses ends up to be too large. Can you move part of that allowance into income to bolster net income before the year is over?

My initial glance at this is that based on gaap accounting, you cannot because the income, when received, was realized as an allowance for loss. The only thing you can do is adjust for the following year. If I am correct, can you show me some resource that would back us up?