← Search Journal of Accounting Research 1970 Net Realizable Value Redefined Gm Cadenhead Abstract Net Realizable value, Inventory valuation, Historical cost Sources openalex Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓