The exit value of an asset is the monetary amount that the asset could be exchanged for if sold currently in the ordinary course of business, after deducting any disposal costs associated with the sale. It reflects the present value or the amount at which an asset could be sold after adjusting for selling costs (disposal costs). Assets are stated at the amount (monetary amount or price) at which they could currently be sold, netted off any selling costs.

It is also sometimes known as the current cash equivalent value (current CEV) or current net realizable value (current NRV).