Answer:
net realizable value
Step-by-step explanation:
Net realizable value (NRV) can be regarded as a value of an asset which can be realized after it's sale is made minus a reasonable estimate of the costs that is been associated with the sale of the asset. NRV can be regarded as conservative method that is used in valuing assets and this is used by accountants so that the value of assets is not been overstated.
It should be noted that The balance sheet presentation of accounts receivable net of the allowance for doubtful accounts has the effect of stating accounts receivable at net realizable value.