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Net Realizable Value (NRV) of a product is: Split-off cost - profit margin - additional processing and selling cost. Profit at split-off + additional processing

Net Realizable Value (NRV) of a product is: Split-off cost - profit margin - additional processing and selling cost. Profit at split-off + additional processing and selling cost. Ultimate sales value - additional processing and selling cost. Ultimate sales value + additional processing and selling cost. Cost allocation plus separable cost.

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