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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.


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.




(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 ?
Due to ethical issues, we did not do invasive cystometrogram based pressure flow studies of the people who had significantly abnormal uroflowmetry and post-void residual urine abnormal results, which could help truly confirm obstructive uropathy and true detrusor dysfunction.
Due to non-availability of TRUS in our centre, only ultrasound abdomen for prostate size, consistency and residual urine was done.
03 Qmax-maximum urinary flow, PV-prostate volume, mVV-mean voided volume, PVR-post void residual urine, I-PSS International prostatic symptom score, QoL- Quality of life questionnaire, BOOI-bladder outlet obstruction index, URA- group specific urethral resistance factor, LinPURR-Schaefer obstruction class nomogram, OCO-obstruction coefficient * p<0.
Prevalence of BPH signs in the Aral Sea Area (for 100 surveyed) Average Prostate volume urine flow Residual urine over 30ml rate volume Age, yr n (%) < 10ml/sec (%) (%) 50-59 263 35.
Score, QoL, urination parameters, including voiding parameters (rate of urine flow, average flow, total volume and post-void residual urine volume) and lower total PSA level on day 180 of the study.
These two required electrical stimulation of the skin to initiate voiding, and, although residual urine volume was less, they still retained more than 100 milliliters.
The residual urine samples from routine pregnancy testing were evaluated for chlamydia, gonorrhea, and T.
In addition, non-oliguric patients typically had fewer complications by avoiding volume overload and subsequent pulmonary edema as some residual urine output remained.
Another possibility to explain the presence of a false negative in a single steer could be the interference of residual urine produced before the development of metabolic acidosis increasing the urine pH thereafter.
After the 1st fractionation step, residual urine was removed, and the procedure was repeated with a 2nd urine fraction (60 [micro]L maximum).
Mean PVR (Post-void residual urine volume) decreased by 52.
Average postvoid residual urine measurements decreased from 282 mL to 38 mL.