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


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.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
I thought some serious evaluating essays--a book in which mine would be the shortest and most unknown contribution; stuck up in front there as a title piece all the defects and scrappiness of the essay show up.
"Sometimes it's more who's got the scrappiness and alertness on rebounds."
The scrappiness ended there, though, because Lafferty displayed good composure to side foot home from 14 yards.
Their scrappiness, their grit and energy, their partnerships move about in a kind of dance of life.
The game descended into scrappiness as the Dons desperately tried to claw their way back, while nervy Saints players took their foot off the gas.
scrappiness of their shows is proof, for those with doubts, that lo-fi,
In her own scrappiness, pale skin, freckles and red hair, Mrs.
But the scrappiness would return, neither side managing to get any flow to their play and Pearson's five-man midfield bogging the game down in the centre of the pitch.
Pic ends on an amusingly cynical note, but there's a scrappiness to the script that could stem from the pic having been allegedly developed through improvisation.
Manager Casey Stengel liked him because of his scrappiness.
If you hook into a 6-plus-pound roe shad, you will likely be playing this fish for 10 minutes as the combination of the river currents, the fish's fusiform body, and its scrappiness make for a spectacular fight.