<prompt> Translate the following text to EnglishNET REALIZABLE VALUE - Kiasi cha takwimu ambayo inaweza kupatikana kutoka kuuza, au njia nyingine yoyote ya kuondoa kitu kidogo gharama ya makadirio ya kukamilika, kushikilia na kuondoa.  <response>: NET REALIZABLE VALUE - The estimated amount that can be recovered from selling, or any other method of disposing of an item less estimated costs of completion, holding and disposal. 