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Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


Collins Dictionary of Economics, 4th ed. © C. Pass, B. Lowes, L. Davies 2005


(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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
This practice is not only a manifestation of earlier, residually oral, practices but also a legacy of the positivist, orientalist scholarship of the nineteenth and twentieth century, such as among British and European scholars of Buddhism, including T.W.
Theorem 21 Let G be a residually finite group and A = <Q, N, f> an injective CA over G.
The new methodology is intended to more accurately estimate the distributions of interest and dividend income, which are conceptually less volatile, by deriving the capital gains distribution residually after subtracting interest and dividend payments from total distributions.
To provide an effective guarantee to the counterparty in a freely assignable contract, as we have seen, Patriot would not only need to promise that it remains residually liable on the contract, but Patriot would also need to make a credible promise to retain enough assets to make good on the counterparty's claim if the assignee breaches.
Based upon [LC.sub.50] values, chlorpyriphos and methomyl were both highly toxic residually (Table 1).
The FDA will require Abbott to conduct a randomized, double-blind, placebo-controlled clinical trial to evaluate whether combination treatment with fenofibrate plus a statin significantly reduces the rate of MACE in men and women who are at their LDL cholesterol goal on statin therapy but have residually high triglycerides and low HDL cholesterol.
One way to read Fredric Jameson's masterpiece of totalization Postmodernism, or, The Cultural Logic of Late Capitalism (1991) is as a great, residually modernist performance that somehow manages to wring a kind of success out of its very acknowledgement of defeat.
Each account is balanced by an item derived residually as the difference between the total supply and use of resources recorded in the two sides of the account.
Such claims approach absurdity; and yet, in the calculated absence of decisive evidence, as allied to the equally calculated presence of innuendo, they remain residually insistent, willing us to see what we cannot bring into sight.
As corollaries, the amalgamated free product of an infinite amenable group and a residually finite group over a finite subgroup (for instance [SL.sub.3][(Z).sub.*A] G with any infinite amenable group G and a common finite subgroup A) is in A (Corollary 8); and the amalgamated free product of two amenable groups over a finite subgroup is also contained in A (Corollary 9).
Up to now we still had the residually optimistic scenario, but if oil installations are being damaged, there is a completely different situation.
Everyone agreed that diatomaceous earth is effective and that it shares an important advantage with propoxur: the ability to act residually. That is, it will act on any bugs not killed by direct-contact treatments, as well as on any bugs that get reintroduced after a treatment.