exit value

The net realizable value of an asset, i.e. its market price at the date of a balance sheet less the selling expenses. Exit values are effectively break-up values and are not consistent with the going-concern concept, which assumes that a business is continuing to trade.
Compare: entry value

Accounting dictionary. 2014.

Look at other dictionaries:

  • exit value — noun (accounting) The price at which an asset or liability could be sold • • • Main Entry: ↑exit …   Useful english dictionary

  • exit value — The net realizable value of an asset, i. e. its market price at the date of a balance sheet less the selling expenses. Exit values are effectively break up values and are not consistent with the going concern concept, which assumes that a… …   Big dictionary of business and management

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  • Exit counseling — Exit counseling, also termed strategic intervention therapy, cult intervention or thought reform consultation is an intervention designed to persuade an individual to leave a group perceived to be a cult. It is distinguished from deprogramming by …   Wikipedia

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  • Exit Option — An embedded option within a project that allows the firm abort their operations at little or no cost. An exit option can typically only be exercised after key developments have occurred within the project. Like any other option, this instrument… …   Investment dictionary

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