Net Realizable Value

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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.

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No references found			The FASB could provide a great deal of relief by allowing impaired instruments to be written down to net realizable value, rather than fair value," Hayes said. Is FASB fair market accounting project too late for corporates? by Anderson, Heather / Credit Union Times 7 million write-down of inventory to net realizable value due to the dramatic decline in steel prices. Russel Metals down after Q4, cost cutting news by Stockhouse Editorial Staff / Stockhouse Thus, discounted operations will no longer be measured at net realizable value or include amounts for operating losses that have not yet occurred. FASB Statement No. 144 Replaces No. 121. (Domestic) by Heffes, Ellen M. / Financial Executive			net listing Net Long Net Loss Net Margin Net monetary assets net operating income Net Operating Loss Net Operating Loss Carrybacks Net Operating Loss Carryforwards Net Operating Losses Net Operating Margin Net Operating Profit after Tax Net Operating Profit Less Adjusted Taxes Net parity Net Period Net Plant and Equipment Net Position net present value Net Present Value of Future Investments Net present value of growth opportunities Net Present Value Rule Net Proceeds Net Profit Net Profit Margin Net Quick Assets Net Realizable Value Net Realized Capital Gains Per Share Net Receivables net return rate Net Revenue Pledge Net Sales Net sales transaction Net Salvage Value Net Short Net Tangible Assets Net Tangible Assets Per Share Net Transaction Net transaction exposure Net Unrealized Appreciation net usable acre/net usable feet Net Volume Net Weight Net Working Capital net worth Net Yield net-net-net lease Netherlands Antillean Guilder Netherlands Antilles Guilder Netting Netting Out Nettoeinkommen			net profits net profits net profits net profits net profits Net Profits Interest Net Profits on Demand Net promoter score Net Property, Plant and Equipment Net Protein Retention Net Protein Sequence Analysis Net protein utilization Net protein utilization Net protein utilization Net Protein Utilization Factor Net Punting Average Net Qualifying Capacity net quantity Net Quest, Inc. Net quick assets net radiation Net radio Net Radio Communications Worldwide Net Radio Interface Net Radio Interference Net radiometer Net Railway Operating Income Net Rate Analysis Net Rating Point Net Ready/Key Performance Parameter Net Realizable Value Net Realizable Values Net Realizable Values Net Realized Capital Gain Per Share Net realized capital gains per share Net Receivable Net Receivables Net Registered Tonnage Net registered tons Net Renal Acid Excretion Net Rentable Area Net Rentable Square Feet Net Repair Objective Net Reserve Value Net Residual Value Net Residual Values Net Resources International Net Results Unlimited Net Retail Price net return Net Return on Sales net return rate Net Returns Above Total Net revenue Net revenue Net revenue Net Revenue Interest Net Revenue Per Adjusted Patient Day

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