net realizable value

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Related to Realizable Values: Net Realizable Value

net realizable value

n
(Accounting & Book-keeping) the net value of an asset if it were to be sold, taking into account the cost of making the sale and of bringing the asset into a saleable state. Abbreviation: NRV
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Supplementary statements also were prepared using net realizable values despite management pressure.
This amount presents development projects at estimated net realizable values after giving effect to the present value discounting of estimated net proceeds there from.
The amounts reported as assets should be amortized over the estimated benefit period based on the proportion of current-period revenue from the advertising to probable remaining future revenue, subject to a test of net realizable values.
With respect to these statements, the Company has made assumptions regarding, among other things, the realizable values from the sale of real and personal property, the amount of severance and other cash costs associated with the closure and expectations regarding cost reductions and production efficiencies.
The Company also said that it will record special after-tax charges of $15 to $20 million, the majority of which are non-cash in nature, primarily to reduce the intangible assets associated with the Company's domestic financial services business to their estimated net realizable values.