net realizable value

noun

the net value of an asset if it were to be sold, taking into account the cost of making the sale and of bringing the asset into a saleable stateAbbreviation: NRV

Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012