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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 ?
Any person who imports, manufactures or sells any food not in compliance with the requirements of the Pesticide Residues in Food Regulation (Cap 132CM) concerning pesticide residues commits an offence and is liable to a maximum fine of $50,000 and to imprisonment for six months upon conviction.
The recovery values were calculated as well as the results obtained from the residue determinations; were corrected according to recovery percentages.
After completing the initial phases of test firing of biomass based pellets, NTPC has invited bids to supply 1,000 metric tonnes per day of agro residue based fuel (500 metric tonnes per day of agro residue pellets and 500 metric tonnes per day of torrefied agro residue based pellets or briquettes)," a company spokesperson said.
Analytical methods for pesticide residue determination in bee products.
Properties of organic residue may also impact microbial community structure and activity (Reed and Martiny, 2013).
Optical microscopy was used to obtain images of the white residue (FIGURE 1) and green residue (FIGURE 2) observed on the assembly and its components.
A large quantity of cereal crop residue is produced in north china that is being ploughed down to soil after crop harvest.
As a result of the transaction, Pacific Ag will manage the harvest and logistics of more than 300,000 tons annually of forage and residue in Oregon, Washington and Idaho.
We hypothesised that combining organic N fertiliser and CRs would produce benefits in terms of release and stabilisation in soil aggregates of N from the residues depending on residue quality.
The researchers analyzed how the tofu residue affected the physicochemical properties, isoflavone content and textural properties, and how it influenced consumer opinion of the resulting product.
The findings are a positive affirmation of our milk safety, although we need continued education among farmers, veterinarians and pharmaceutical companies, and outreach on how to prevent future trace levels of residues.
Maximum Residue Limits of pesticides in agricultural commodities and foods: Bangladesh perspective in national and international contest.