Sayed Fathy May 7, 2017:

No doubt, I seek to correct some information and develop our search skills and understanding since we all are and will remain learning.
thanks

Sayed Fathy May 7, 2017:

I believe that everyone is free to opt the answer which it likes, but we have to know that in translation there are some terminologies which, if placed in a specific context, shall give a definite reference and a meaningful translation; in this question the term is very clear to understand and may not have two references. I will give you down a number of links that prove that RV, here, refers to Revaluation not Reversal;
https://www.google.ae/search?q=otay&oq=otay&aqs=chrome..69i5...

http://opentuition.com/topic/reversal-of-revaluation-down-an...
http://accountingexplained.com/financial/non-current-assets/...

http://www.info.doh.gov.uk/doh/finman.nsf/181c702d79584a9600...

http://www.abbreviations.com/serp.php?st=RV&category=ACCOUNT...