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Calculated Intangible Value - CIV. A method of valuing a company's intangible assets. This calculation attempts to allocate a fixed value to intangible assets that does not change according to the company's market value. Examples of intangible assets include brand equity and proprietary technology.
Net realizable value (NRV) is a method of evaluating an assetâs worth when held in inventory. Net realizable value is generally equal to the selling price of the inventory goods less the selling costs (completion and disposal).