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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.

scrap

seriously defective or damaged components or products that are rejected by a firm's QUALITY CONTROL system as incapable of being rectified and which have to be disposed of for the salvage value of their materials.
References in periodicals archive ?
Scrapbooks resembling the modern versions have been around for decades, and the idea has existed for centuries.
This painful episode is not ignored by the good doctor in his scrapbook: there are clippings on the subject from most of the Melbourne newspapers including the Herald, Age, Argus, the suburban Collingwood Observer and country papers which ridicule both the badly written novel and Mrs Hill's relationship with Dr Neild, publishing damaging letters from Neild to Cecilia Hill addressing her as 'Chere Arnie'.
The scrapbook will be online at www.waterscape.com/40years.
These scrapbooks are special because of the unique perspective they give readers.
Each year my scrapbooks take on a new look, depending on the theme and what's generated from the school year.
On the Monarch of the Seas cruise in 2006, there were about 2,500 passengers, 81 of them scrapbookers (and half of those obsessive enough to skip the offshore excursion), all luxuriating in uninterrupted scrapbook time.
The book, which is written as part diary, part scrapbook and part travelogue, tells the story of a young African American girl named Sienna who feels her summer vacation is ruined because her parents have decided that en route to this year's family reunion they'll tour famous black history sites.
With this addition, there is now a scrapbook icon on the PictureStation kiosk, which includes 35 pre-designed layouts, as well as 50 new seasonal border designs for 4-by-6, 5-by-7, and 8-by-10-inch prints (both horizontal and vertical orientations), totaling more than 250 borders.
SCRAPBOOKING: 100 TECHNIQUES WITH 25 PROJECTS PLUS A SWIPEFILE OF MOTIFS AND MOTTOES is a project-based instructional guide which is perfect for any who would put together a scrapbook from scratch.
my grandmother's scrapbook keeping was fairly typical of her time and age and class.
Get your family to sign up for good times with a holiday-signature scrapbook. Here's how.
Epson has unveiled Scrapbook Central for retailers interested in offering a complete line of digital scrapbooking services to their customers.