physical value vs reproduction cost

physical value and reproduction cost both are nouns.

Word	Noun	Adjective	Verb	Adverb
physical value	Yes	No	No	No
reproduction cost	Yes	No	No	No

As nouns, physical value and reproduction cost are synonyms defined as:

physical value and reproduction cost: cost of reproducing physical property minus various allowances (especially depreciation)

physical value (noun)	reproduction cost (noun)
cost of reproducing physical property minus various allowances (especially depreciation)	cost of reproducing physical property minus various allowances (especially depreciation)