net realizable value
From Longman Business DictionaryRelated topics: Financenet realizable valueˌnet ˌrealizable ˈvalue (also net realisable value British English) [countable, uncountable] ACCOUNTINGFINANCEthe realistic value of an asset if it were sold, after taking off any costs relating to selling itIt is necessary to value stock at the lower end of net realizable value. → value