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NET REALIZABLE-VALUE

  • Net realizable value
  • Method of evaluating an asset's worth in inventory accounting

    Net realizable value (NRV) is a measure of a fixed or current asset's worth when held in inventory, in the field of accounting. NRV is part of the Generally

    Net realizable value

    Net_realizable_value

  • Cost price
  • Value representing unit price

    establishing the value of stock holding. Cost prices appear in several forms, such as actual cost, last cost, average cost, and net realizable value. Cost price

    Cost price

    Cost_price

  • Main product
  • product is a joint output that generates a significant portion of the net realizable value (NRV) within a joint production process. The classification of a

    Main product

    Main_product

  • Lower of cost or market
  • Method of valuing inventory in accounting

    net realizable value, and thus the inventory has lost value. If the inventory has decreased in value below historical cost, then its carrying value is

    Lower of cost or market

    Lower_of_cost_or_market

  • Intrinsic value (finance)
  • Value calculated on simplified assumptions

    Expected value Look-through earnings Net realizable value Option (finance) § Basic decomposition Valuation of options § Intrinsic value Option time value Terminal

    Intrinsic value (finance)

    Intrinsic_value_(finance)

  • Inventory valuation
  • for below purchase prices, they should be recorded at net realizable value. The net realizable value is the estimated selling price less any expense incurred

    Inventory valuation

    Inventory_valuation

  • Accounts receivable
  • Claims for payment held by a business

    allows for one simple entry to reduce accounts receivable to its net realizable value. The entry would consist of debiting a bad debt expense account and

    Accounts receivable

    Accounts_receivable

  • Cost of goods sold
  • Carrying value of goods sold during a particular period

    the business may choose to value its inventory at the lower of cost or market value, also known as net realizable value. This may be recorded by accruing

    Cost of goods sold

    Cost_of_goods_sold

  • By-product
  • Secondary product of an item or process

    from a joint production process that is minor in quantity and/or net realizable value (NRV) when compared with the main products". Because they are deemed

    By-product

    By-product

    By-product

  • NRV
  • Topics referred to by the same term

    NRV may refer to: Net realizable value of an asset Norddeutscher Regatta Verein, a German yacht club Not Really Vanished, computer compression algorithm

    NRV

    NRV

  • IAS 2
  • International financial reporting standard

    2 is that inventories must be measured at the lower of cost and net realisable value (NRV). Cost comprises all costs of purchase, costs of conversion

    IAS 2

    IAS_2

  • Joint cost
  • Costs that cannot be traced back to a single cost object

    proportion assigned to it e.g. net realizable value. In this method, the proportions are determined based on the sales value proportions. In the engineering

    Joint cost

    Joint_cost

  • Revaluation of fixed assets
  • Financial action

    recoverable amount is the greater of the asset's value in use (present value of future values) or net realizable value. An upward revaluation of a fixed asset

    Revaluation of fixed assets

    Revaluation_of_fixed_assets

  • Bad debt
  • Debt which is unlikely to be repaid and which the creditor is unwilling to collect

    might default on payment, accounts receivable have to be recorded at net realizable value. The portion of the account receivable that is estimated to be not

    Bad debt

    Bad_debt

  • Offer in compromise
  • applicant is selecting. Net realizable equity in assets is the quick-sale value of the asset (often 80% of fair market value) minus any liabilities secured

    Offer in compromise

    Offer_in_compromise

  • Accredited investor
  • Investor with a special legal status

    having an aggregate realizable value that before taxes, but net of any related liabilities, exceeds $1,000,000; or an individual whose net income before taxes

    Accredited investor

    Accredited_investor

  • Graham-Newman Corporation
  • American investment company founded by Benjamin Graham and Jerome Newman

    could be converted; Net-current-asset issues: diversified purchases of common stocks priced below their net current asset value after deducting all liabilities;

    Graham-Newman Corporation

    Graham-Newman Corporation

    Graham-Newman_Corporation

  • A Logical Calculus of the Ideas Immanent in Nervous Activity
  • 1943 paper proposing artificial neural networks

    circles are equivalent to TPE. For neural nets with loops, they noted that "realizable P r {\displaystyle Pr} may involve reference to past events of an indefinite

    A Logical Calculus of the Ideas Immanent in Nervous Activity

    A_Logical_Calculus_of_the_Ideas_Immanent_in_Nervous_Activity

  • Royalty payment
  • Form of payment for use of artistic works or other assets

    the use of the invention or analogous inventions. The portion of the realizable profit that should be credited to the invention as distinguished from

    Royalty payment

    Royalty_payment

  • Inventory revolving line of credit
  • controls are intended to reduce the risk that loan advances exceed the realizable value of the pledged inventory. "Accounts Receivable and Inventory Financing

    Inventory revolving line of credit

    Inventory_revolving_line_of_credit

  • Verilog
  • Hardware description language

    simulation; the automated synthesis of subsets of the language to physically realizable structures (gates etc.) was developed after the language had achieved

    Verilog

    Verilog

  • Multi-armed bandit
  • Resource problem in machine learning

    series of supervised learning problem, and does not rely on typical realizability assumption on the reward function. In practice, there is usually a cost

    Multi-armed bandit

    Multi-armed bandit

    Multi-armed_bandit

  • Stirling cycle
  • Thermodynamic cycle that includes the basic Stirling engine

    various 'ideal' cycles (such as the Schmidt cycle) are neither physically realizable nor representative of the Stirling cycle". The analytical problem of the

    Stirling cycle

    Stirling cycle

    Stirling_cycle

  • Charge radius
  • Measure of the size of atomic nuclei

    size or to regard it as a separate entity. Fundamentally important are realizable experimental procedures to measure some aspect of size, whatever that

    Charge radius

    Charge_radius

  • Hypercomputation
  • Models of computation

    oracle machines are mathematical abstractions, and are not physically realizable. In a sense, most functions are uncomputable: there are ℵ 0 {\displaystyle

    Hypercomputation

    Hypercomputation

  • Warren Sturgis McCulloch
  • American neurophysiologist and cybernetician (1898–1969)

    \log _{2}K(N)} binary inputs, such that, for any oscillation pattern realizable by some neural network with N {\displaystyle N} neurons, there exists

    Warren Sturgis McCulloch

    Warren_Sturgis_McCulloch

  • Wealth elasticity of demand
  • elasticity. The measure of "wealth" is mostly taken to be total personal realizable wealth at market prices, liquid or not: Wealth = cash balances + government

    Wealth elasticity of demand

    Wealth_elasticity_of_demand

  • Vortex
  • Fluid flow revolving around an axis of rotation

    . The ideal irrotational vortex flow in free space is not physically realizable, since it would imply that the particle speed (and hence the force needed

    Vortex

    Vortex

    Vortex

  • Quantum dot cellular automaton
  • Type of cellular automaton

    increase the number of realizable functions. However, a significant drawback of such devices is that, as the number of realizable functions increases, an

    Quantum dot cellular automaton

    Quantum_dot_cellular_automaton

  • Low-pass filter
  • Type of signal filter

    infinite future and past, to perform the convolution. It is effectively realizable for pre-recorded digital signals by assuming extensions of zero into the

    Low-pass filter

    Low-pass_filter

  • Kardashev scale
  • Measure of a civilization's evolution

    probability of being realized according to Kardashev because if it were realizable then "they" would already be on Earth; yet this is not the case. However

    Kardashev scale

    Kardashev scale

    Kardashev_scale

  • Delta-sigma modulation
  • Method for converting signals between digital and analog

    Although the sinc function's infinite support prevents it from being realizable in finite time, the sinc function can instead be windowed to realize finite

    Delta-sigma modulation

    Delta-sigma modulation

    Delta-sigma_modulation

  • Dispositif
  • Philosophical term

    possible but also what can even be imagined and anticipated as potentially realizable, as something one can hope for, or act to bring about". This organizational

    Dispositif

    Dispositif

  • Directorate of Groundnut Research
  • Research centre in India

    potential yield of the crop variety and thereby reducing gaps between realizable and potential. Demonstration of proven production and processing technologies

    Directorate of Groundnut Research

    Directorate of Groundnut Research

    Directorate_of_Groundnut_Research

  • Independent dominating set
  • sequences of values are achievable: A sequence ( s 1 , s 2 , s 3 , s 4 ) {\displaystyle (s_{1},s_{2},s_{3},s_{4})} of integers is realizable as ( γ ( G

    Independent dominating set

    Independent dominating set

    Independent_dominating_set

  • Cruzeiro EC
  • Brazilian professional football club

    specified realizable assets estimated at approximately R$1.15 billion. In Sports Value's 2025 study of Brazilian football clubs, Cruzeiro was valued at R$2

    Cruzeiro EC

    Cruzeiro EC

    Cruzeiro_EC

  • Intersection type
  • Data type for values having two types

     462–479. doi:10.1007/3-540-44659-1_29. Stump, Aaron (2018). "From realizability to induction via dependent intersection". Annals of Pure and Applied

    Intersection type

    Intersection_type

  • Electric motor
  • Machine that converts electrical energy into mechanical energy

    Torque bursts two to three times higher than the maximum design torque are realizable. The brushless wound-rotor synchronous doubly fed (BWRSDF) machine is

    Electric motor

    Electric motor

    Electric_motor

  • Jacques Parizeau
  • Premier of Quebec from 1994 to 1996

    stated to the room that the target of sovereignty for Quebec is still realizable, and that the PQ should make the maximum effort to attain it, including

    Jacques Parizeau

    Jacques Parizeau

    Jacques_Parizeau

  • Hannah Arendt
  • German, Jewish, and American historian and philosopher (1906–1975)

    universal and inalienable is to be taken seriously, the rights must be realizable given the features of the modern liberal state. She concluded "The Rights

    Hannah Arendt

    Hannah Arendt

    Hannah_Arendt

  • Lee Myung-bak
  • President of South Korea from 2008 to 2013

    heads of the two Koreas, but to mull over the economic feasibility and realizable possibility through negotiation based on mutual trust and respect, and

    Lee Myung-bak

    Lee Myung-bak

    Lee_Myung-bak

  • Vacuum
  • Space that is empty of matter

    all the blackbody photons.) Nonetheless, it provides a good model for realizable vacuum, and agrees with a number of experimental observations as described

    Vacuum

    Vacuum

    Vacuum

  • Fordson
  • Ford tractor and truck brand

    culminated in 1919. He resigned from Ford Motor Company with the threat (fully realizable) to treat Henry Ford & Son Inc as his new enterprise for all of his future

    Fordson

    Fordson

    Fordson

  • Computational chemistry
  • Branch of chemistry

    of elaborate wave equations for complex atomic systems began to be a realizable objective. In the early 1950s, the first semi-empirical atomic orbital

    Computational chemistry

    Computational chemistry

    Computational_chemistry

  • Computing
  • Activity involving calculations or computing machinery

    junctions and rapid single flux quantum technology, are becoming more nearly realizable with the discovery of nanoscale superconductors. Fiber-optic and photonic

    Computing

    Computing

    Computing

  • Magnetic helicity
  • Measure of magnetic field topology

    transfer taken from is repeated here, which is based on the so-called "realizability condition" on the magnetic helicity Fourier spectrum H ^ k M = A ^ k

    Magnetic helicity

    Magnetic_helicity

  • Private transfer fee
  • .. reducing the amount realizable by the owner on sale or other transfer of the property, or by otherwise reducing the value of the property.") The Schodowski

    Private transfer fee

    Private_transfer_fee

  • Cellular neural network
  • Parallel computing paradigm

    modeling non-linear functions, such as XOR. More complex functions are realizable via Non-Linear CNN (NL-CNN) processors. Cells are defined in a normed

    Cellular neural network

    Cellular_neural_network

  • Urban freight distribution
  • System and process

    optimization of the logistics and distribution chain. This optimization is realizable by employing passive-cooling container units that are independent of loading

    Urban freight distribution

    Urban_freight_distribution

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