[FAR] Market amount = NPV(Selling Price-Selling Cost) - Normal profit margin

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Selling Price

△Selling Cost

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NRV(=Max, Ceiling)

△Normal Profit Mairgin

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Market Amount(=min, floor)   >  Replacement Cost

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※ When Replacement cost is within this rane, it is used as a market.

 

■ Market Amount = min = Max [NRV-Normal profit margin, Replacement cost]

 

■ NPV = Selling Price - Selling Cost

☞ NRV works as Max or Ceiling

 

■ Market Amount = NRV-Normal Profit Margin

☞ Market Amount work as minimum or floor