If the net realizable value
or recoverable asset balance sheet date is higher than the historical cost, the added value is recorded as a result of prudence, which makes part of the assets to be undervalued on the balance sheet.
The net realizable value
at age [alpha], denoted by Y(W,[alpha]), is equal to [e.sup.W].
* It isn't less than net realizable value
minus a normal profit margin.
As stipulated at the outset, this module's scope is restricted to the net realizable value
The value of a current asset in D is thus just its net realizable value
in F translated at the current spot rate, assuming appropriate discounting of that value in F.
(3) Net realizable value
(NRV): final sales value for one product minus separable costs (costs connected directly to that product), relative to total net realizable value
, is used as a key to allocate joint costs to each product.
* The net realizable value
method applies the selling price of the asset, minus any direct selling costs.
A provider's book contractual allowance represents the difference between the amount recorded on its books as a receivable at the time of the initial billing and the estimated net realizable value
(NRV) of gross receipts reported for book purposes under generally accepted accounting principles (GAAP).The NRV is not an acceptable method of determining income for tax purposes.
If the cost of an option is capitalized, it must be reported on the balance sheet at the lower of its cost or its net realizable value
, which would be its fair value less any costs that would be necessary to sell it.
In contrast, it is like the FASB treatment of impairment of long-lived assets and inventory net realizable value
methods where only write-downs are allowed.
Therefore, it has written down the value of those assets to their estimated net realizable value
as of June 30.
Tyson closed eight plants and feed mills in the fourth quarter, which resulted in the termination of much of the work force, the write down of excess investments over net assets and the write down of some seafood assets to estimated net realizable value