residual


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Residual

Residual Value

In accounting, an estimate of the value of an asset at the end of its depreciation. For example, a firm's computer depreciates each year. When it breaks down or becomes obsolete, it has a residual value; it is calculated by the best guess of the net cash inflow when it is sold at the end of its life. It will never be above the blue book value.

In price regulated industries, the residual value may be a negative value because it includes the net cash outflow in removing the asset from where it was used. For example, nuclear energy plants must store the nuclear waste at the end of their useful life. This cost is a contributing factor in the residual value. It is also called the salvage value or scrap value. See also: Absolute Physical Life, Obsolescence.

SAG Fee

A fee paid to an actor or other performer for a rerun of a program in which he/she was part of the cast. An advertiser or a broadcaster may pay the fee, which is set in a union contract. It is also called a residual fee.

residual

see REGRESSION ANALYSIS.

residual

(1) An amount remaining from an investment after payment of all operating expenses, debt service, reserve funds, and income taxes. The residual remains for payment to the investor.

(2) The value of leased personal property at the end of the lease term. Under an operating lease, a lessee may be given the right to purchase the property for the previously agreed upon residual value.Car leases,copier leases,and heavy equipment leases all work on this principle.

References in periodicals archive ?
2]) of 7050T73652 at room temperature (24[degrees]C) is up to 455MPa [17], which is much larger than the yield strength of Al 7050 at the end of quenching, as shown in Table 1, and taking use of incorrect yield strength in the simulation will results in inaccurate result of quenching residual stresses.
A number of studies have reported various degrees of in-vitro cytotoxicity and invivo allergic responses to leached residual monomers.
The reasons are that a group of outliers is able to distort the fitting of a model as the outliers can have artificially tiny residuals that appear as inliers [9].
Each type of content (and platform) has a different residual formula, but here's an example of one, courtesy of attorney Jonathan Handel.
The macroscopic deformation after removal of the released volume of material in which residual stress acted.
But in 2006, the delays had become so pervasive that the AFTRA-SAG Federal Credit Union stopped direct deposit of residual checks after doing so for three decades, and blamed the lack of automation at the unions.
XRD residual stress measurement can be used to benchmark qualified processes.
The joint September 5, 2002, interagency interpretive guidance discussing the appropriate applications of the November 2001, joint final rule on the treatment of recourse obligations, direct-credit substitutes, and residual interests in asset securitizations.
One of the standards groups within NAPM conducted extensive research and testing and verified that residual thiosulfate in processed film can have a deleterious effect on silver film images.