| But it is not universally realizable, nor even universally desirable. |
| Under the court's rulings, receivables normally should be reported at estimated net realizable value and inventories should be reported at the lower of cost or market. |
| Although a more ideal form of government may be imaginable, none is realizable in this era of world history. |
| The sum of these allowances must always be sufficient to reduce the book value of credit assets to their estimated realizable value. |
| When, in the opinion of management, a permanent decline in value has occurred, the investment is written down to its estimated realizable value. |
| Once again, if P has more than one realizer, then P is multiply realizable. |
