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English definition of “net realizable value”

net realizable value

noun [C or U] ( UK also net realisable value)     ( abbreviation NRV) ACCOUNTING, FINANCE
the value of an asset if it were sold, after all the costs of selling it have been paid: The company said it wrote the film's cost down to its net realizable value.
(Definition of net realizable value noun from the Cambridge Business English Dictionary © Cambridge University Press)
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