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Physical Measure and Net Realizable Value
Physical Measure/Unit
Joint costs are assigned to the joint products according to the ratio of physical measurement of the outputs at the split off point.
Net Realizable Value
Beneath this method, joint costs are assigned according to the net realizable*
Net Realizable Value = Ultimate Sales Value - Separable Costs.
The value of un-sold stock. The stock is valued at cost or market price either is lower. Usually, the closing stock is not specified in the trial balance but is specified in adjust
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a local government autority owns and operates a leisure center with numerous sporting facilities , residential accomodation , a cafeterial and a sports shop. the summer season last
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