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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.


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 ?
From beginners to the tech savvy, Scrapbook Crafter gives everything users need to creatively tell their story.
These technologies at once derived from scrapbook "scissorizing"--a practice that fostered a sense of newspapers as extractable sources of data--and anticipated modern "forms of digitized data retrieval and distribution" (32, 251).
5] The recent scrapbook craze was preceded by a similar phenomenon in the nineteenth and early twentieth centuries, during which time scrapbooking became a pervasive cultural practice.
Alice Funk is one of these consultants; in fact she is a unit leader for the scrapbook company Creative Memories.
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.
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.
Epson has unveiled Scrapbook Central for retailers interested in offering a complete line of digital scrapbooking services to their customers.
Scrapbooking is in my blood; I have one scrapbook that my grandmother put together in the 1890s and many that my mother made over the years with not only photographs, but also scraps of this and that to remember various events.
Colorful illustrations, photographs and journal notations make Sienna's Scrapbook a real treat and an excellent road trip companion for kids.