The recoverable amount of business assets in Mobara Plant is calculated by the net
realizable value, and the net
realizable value is evaluated by the appraisals by third parties.
Management believes Adjusted Gross Margin provides useful information to investors because it eliminates the gross impact of volatile commodity prices and adjusts for certain non-cash items and timing differences created by our inventory financing agreements and lower of cost or net
realizable value adjustments to demonstrate the earnings potential of the business before other fixed and variable costs, which are reported separately in Operating expense (excluding depreciation) and Depreciation, depletion, and amortization.
* The
realizable value or the settlement of a liability is an undiscounted value in cash or cash equivalents expected to be paid to pay off debts, according to the normal course of business;
OREO carrying amounts reflect management's estimate of the
realizable value of these properties incorporating current appraised values, local real estate market conditions and related costs.
Bank fur Arbeit und Wirtschaft und Osterreichische Postsparkasse Aktiengesellschaft for consideration equal to the net
realizable value of the bank at the time of closing, which the company expects will be approximately EUR86 million.
The asset value V([alpha],[alpha]) is not equal to the net realizable or intrinsic value from the program of harvesting at the current instant and also harvesting at the current age in future, (10) which is R([alpha]) + L([alpha]), nor to the value of harvesting at the current instant and harvesting at [alpha] in future rotations, which is R([alpha]) + L([alpha]): rather, it relates to the present value of optimized decisions, not to the net
realizable value. At age [alpha], the premium from the option to harvest at [alpha] instead of at [alpha] is V([alpha],[alpha])- [R([alpha]) + L([alpha])], the present value of the forest at the current date less the net
realizable value.
During the third quarter, the company reclassified these aircraft and a Fokker 50 aircraft to held for sale on the company's balance sheet and recorded impairment charges of USD8.5 million for the Fokker 100 aircraft and USD0.3 million for the Fokker 50 aircraft, based on the company's estimated
realizable value net of disposal costs.
A new study conducted by e-commerce site OLX and research firm IMRB International says total estimated
realizable value of stocked goods in urban in India is whopping Rs.
According to IAS 2 "Inventories", the valuation of stocks at balance is realized at the lower value between the cost and the net
realizable value, representing the estimated selling price that could be obtained in the ordinary course of business, less the estimated costs of completion and necessary costs of sale.
Inventories are to be reflected at the lower of cost versus net
realizable value, which is the IFRS method, ignoring the GAAP approach of selecting the market as the in-between figure for current replacement cost, net
realizable value and net
realizable value less a normal profit margin.
These are not assets in the sense of assets of
realizable value since they are in day to day use."
One, FDIC-related earnings, which represent the difference between BankUnited's fair value of the assets it acquired in the 2009 transaction and their ultimate
realizable value, remains substantial.