Net realizable value

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Net realizable value is the amount (Accounts Receivable - Allowance for Doubtful Accounts) that is expected to be collected.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Net realizable value. The amount (Accounts Receivable - Allowance for Doubtful Accounts) that is expected to be collected.

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