reproduction cost vs physical value

reproduction cost and physical value both are nouns.

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

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

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

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