The concept of "net realizable value" crops up in two major categories of business bookkeeping: inventories and accounts receivable. Both are classified as current assets, meaning they are assets that ...

The cash realizable value is the amount of money you expect to receive from your accounts receivable after deducting the uncollectable amount. Depending on how many customers do not pay their bills, ...

Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. Learn about our ...

The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in accounting research. The journal had been published since 1963 by ...

David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning.

NAV calculates an investment fund's value by subtracting liabilities from assets. Investment funds use NAV as a basis for share pricing and redemption. Check ETF NAVs to avoid paying above-market ...