Purchase Price to Cost of Purchase, and Selling Price to Net Realizable Value — edit any price or rate below and every table, comparison and waterfall chart recalculates live.
A
Costs of Purchase
Purchase Price
Import Duties par. 11
Gross Cost Before Discounts
Immediate Trade Discount par. 11
Net Buy Price (NBP)
Later Income / Rebate par. 11
Subtotal After Rebate
Other Costs — par. 15
Inbound Transport & Handling
Goods Receiving Department
Purchasing Department
Other Incidental Purchase Costs
COST OF PURCHASE (COP / NNBP)
B
Net Realizable Value
Selling Price
Aging par. 6
Customer Discount par. 6
Estimated Net Selling Price
Costs Necessary to Sell — par. 6 / 16(d)
Advertising
Shop Floor Materials
Selling Department
NET REALIZABLE VALUE
C
Comparison & Write-down
Cost of Purchase
Net Realizable Value
—
D
Stock-Level NRV Bridge
Net Buy Price × Stock
Write-down
Later Income on Stock par. 11
Other Costs on Stock par. 15
NRV (TOTAL STOCK VALUE)
NRV per Unit (check)
The bridge starts from NBP × Stock rather than BP × Stock, since the immediate discount is already reflected in each unit's invoice cost at goods receipt. Later Income on Stock carries only the not-yet-invoiced retrospective rebate. Total NRV converges to the lower of Cost of Purchase and Net Realizable Value, per par. 28.
Ulaş Büyükkonuklu
Finance Leader | Business Transformation, Commercial Strategy & Advanced Analytics | Building Capabilities for Sustainable Growth
