IEST I. A. On the space provided before each number, write the correct letter choice corresponding to the proper valuation term described below: 1. Value of the receivables after deducting the allowance for bad debts. 2. Recovery value of an asset at the end of its estimated useful life. 3. Productive value of an asset representing its ability to yield service. 4. The net amount of a depreciable asset after deducting accumulated depreciation. 5. The amount that could be paid for an asset at an arm's length transaction. letter Choices: a. utility value c. net realizable value e. residual value b. book value d. market value f. face value