residual value

residual value
1. The value of an asset at the end of its *useful economic life. Residual values tend to be based on resale or *scrap values, less any disposal or selling costs. The costs of assets subjected to *amortization normally exclude residual values. 2. The value of an asset, less amortization charges, at any stage of its useful economic life.

Auditor's dictionary. 2014.

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  • Residual value — is one of the constituents of a leasing calculus or operation. It describes the future value of a good in terms of percentage of depreciation of its initial value.Example: A car is sold at a list price of $20,000 today. After a usage of 36 months …   Wikipedia

  • residual value — The value for which an asset or equipment can be disposed of in the open market once it has been released from a leasing agreement. It can also mean the written down book value of the equipment which would usually be less than its market value.… …   Law dictionary

  • residual value — noun (finance) The expected selling price of an asset at the end of its useful life • • • Main Entry: ↑residue …   Useful english dictionary

  • residual value — Term used to describe the market or sale value of leased equipment (net of removal or disposal costs) at the end of the lease term. In most cases, it is projected or estimated. Sometimes called salvage value. With some exceptions, national bank… …   Financial and business terms

  • Residual Value — How much a fixed asset is worth at the end of its lease, or at the end of its useful life. If you lease a car for three years, its residual value is how much it is worth after three years. The residual value is determined by the bank that issues… …   Investment dictionary

  • Residual value — Usually refers to the value of a lessor s property at the time the lease expires. The New York Times Financial Glossary * * * residual value residual value ➔ value1 * * * residual value UK US noun [C or U] ► (also residuals [plur …   Financial and business terms

  • residual value — See stated residual value expected residual value …   Dictionary of automotive terms

  • residual value — See: net residual value …   Accounting dictionary

  • residual value — likutinė vertė statusas T sritis turto vertinimas apibrėžtis 1) Numatoma turto vertė pasibaigus jo naudingo tarnavimo laikui; 2) įvertinta suma, kurią verslo subjektas gautų perleisdamas turtą, atėmus įvertintas perleidimo sąnaudas, jeigu turtas… …   Lithuanian dictionary (lietuvių žodynas)

  • residual value — likvidacinė vertė statusas T sritis Gynyba apibrėžtis Suma, kurią tikisi gauti organizacija už turtą, pasibaigus jo naudingo eksploatavimo laikui ir atskaičius laukiamas likvidavimo išlaidas. atitikmenys: angl. residual value ryšiai: susijęs… …   Lithuanian dictionary (lietuvių žodynas)

  • residual value of intangible assets — nematerialiojo turto likutinė vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Suma, apskaičiuojama prie nematerialiojo turto įsigijimo ar pasigaminimo savikainos pridedant arba iš jos atimant visas… …   Lithuanian dictionary (lietuvių žodynas)

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