Listed below are several terms and phrases associated with long-term debt.Pair each item from List A (by letter)with the item from List B that is most appropriately associated with it. 
Definitions:
Net Realizable Value
The estimated selling price of goods, minus the costs of their completion and disposal.
Present Value
The present value of a future amount of money or series of cash flows, assuming a certain return rate.
Replacement Cost
The current cost of replacing an asset with a new one of similar kind and quality, used in accounting to value assets.
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