An exit value that reflects the present value or the amount at which an asset could be sold or a liability transferred after deducting selling/ disposal/ transfer costs. According to this measure of exit value, assets are stated at the amount (price) at which they could currently be sold, netted off any selling costs.

For an asset, the current exit value (sometimes known as current cash equivalent or current net realizable value) is the monetary amount that the asset could be exchanged for if sold, or disposed of, currently in the ordinary course of business, minus disposal costs, if any.

See: exit value method.