The recoverable amount is the higher of an asset's fair value less costs to sell and the present value of the estimated future cash flow expected to be devived from the asset.

可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。

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When you win merchandise or products rather than cash, reporting the fair market value of the items can force you to sell them to pay your tax.

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The fair value of any investment is its future cash flow discounted for risk.

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They use a classic discounted cash flow model to arrive at that fair value.

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