Recoverable Value is defined as the highest of: the Value in use, i.e. the Present value of the cash flows expected to be realised from the asset; the net selling price, i.e. the amount obtainable from the sale of an asset in an Arm's length transaction, less the costs of Disposal. Recoverable Value is of particular importance for intangible Fixed assets.

(See Chapter 7 How to cope with the most complex points in financial accounts of the Vernimmen)

To know more about it, look at what we have already written on this subject