net realizable value

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Net Realizable Value

The net asset value of an asset or investment if it were sold, less the estimated cost of the sale and the amount the seller would have to spend to bring the asset or investment to a state where it can be sold. The NRV is used in GAAP accounting rules to ensure that the value of an asset or investment is not overstated.

net realizable value

the amount for which a FIXED ASSET or CURRENT ASSET can be sold, less any selling expenses involved. Net realizable value of an asset may be below its Net Book Value in which case the ACCOUNTING PRINCIPLE of prudence would suggest that the value of the asset in the company's LEDGER accounts should be adjusted downward to avoid overstating asset values in the BALANCE SHEET.
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8 million increase in production costs, mainly due to the previously discussed NRV adjustments, offset by lower depreciation expense.
Thus cultivation of NRV is earning a bad name for the country due to its chemical composition being below the standard requirements.
During stops 4 to 10, we will examine the stratigraphy of the NRV in classic field trip localities that include: 1) the last 11,000 years B.
If you want to change the basis for the Alpha's and/or Beta's NRV in the data display, simply click the cost/value bead for the chemical desired, and the distribution display automatically updates.
When it comes to the constant gross margin percentage NRV method, an overall gross margin for all joint products must be computed (cf.
The data show that when a conventional NRV was used, the mixing screw provided better mixing than the conventional screw (see Fig.
NRV is led by a well-known team of Richmond-area business, investment, and philanthropic leaders, principally Jim Ukrop, Bob Mooney, and Ted Chandler.
1990) identified some geologic features in the area around NRV analyzing hypocenters and composite focal mechanism of VT swarms from 1986-1987.
NRV was SEP certified at a platinum level - the highest available - for improving energy performance by more than 15 percent during the three-year period after establishing an energy baseline.
The stations of the NRV monitoring network are located strategically; for instance near to glaciers and craters.
Every Volvo truck sold in North America is assembled at the NRV plant.
From its Perris, California facility, NRV designs, manufactures and markets Class A gas and diesel motorhomes under model names Surf Side, Sea Breeze, Dolphin, Tropi-Cal, Pacifica and Tradewinds.