### Question
How is the term net realizable market value defined?


### Answer
The term **net realizable market value** is defined in *12 U.S.C. § 1831q* as the following:

> a price below the market value that takes into account (A) any reductions in holding costs resulting from the expedited sale of a property, including foregone real estate taxes, insurance, maintenance costs, security costs, and loss of use of funds, and (B) the avoidance, if applicable, of fees paid to real estate brokers, auctioneers, or other individuals or organizations involved in the sale of property owned by the Corporation

#### Citation:
  - *12 U.S.C. § 1831q*
  - Heading: **CHAPTER 16-FEDERAL DEPOSIT INSURANCE CORPORATION**

