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Available in 11 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-11" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">11 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Valor_residual" title="Valor residual – Catalan" lang="ca" hreflang="ca" data-title="Valor residual" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Residualwertverfahren" title="Residualwertverfahren – German" lang="de" hreflang="de" data-title="Residualwertverfahren" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A5%CF%80%CE%BF%CE%BB%CE%B5%CE%B9%CE%BC%CE%BC%CE%B1%CF%84%CE%B9%CE%BA%CE%AE_%CE%B1%CE%BE%CE%AF%CE%B1" title="Υπολειμματική αξία – Greek" lang="el" hreflang="el" data-title="Υπολειμματική αξία" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A7%D8%B1%D8%B2%D8%B4_%D9%81%D8%B1%D8%B3%D9%88%D8%AF%D9%87" title="ارزش فرسوده – Persian" lang="fa" hreflang="fa" data-title="ارزش فرسوده" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Maradv%C3%A1ny%C3%A9rt%C3%A9k" title="Maradványérték – Hungarian" lang="hu" hreflang="hu" data-title="Maradványérték" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Balor_residual" title="Balor residual – Papiamento" lang="pap" hreflang="pap" data-title="Balor residual" data-language-autonym="Papiamentu" data-language-local-name="Papiamento" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Warto%C5%9B%C4%87_rezydualna" title="Wartość rezydualna – Polish" lang="pl" hreflang="pl" data-title="Wartość rezydualna" 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lang="fi" hreflang="fi" data-title="Jäännösarvo" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%8E%E0%AE%9E%E0%AF%8D%E0%AE%9A%E0%AE%BF%E0%AE%AF_%E0%AE%AE%E0%AE%A4%E0%AE%BF%E0%AE%AA%E0%AF%8D%E0%AE%AA%E0%AF%81" title="எஞ்சிய மதிப்பு – Tamil" lang="ta" hreflang="ta" data-title="எஞ்சிய மதிப்பு" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q754849#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div 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data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Future value of a good in terms of absolute value</div> <p><b>Residual value</b> also known as <b>salvage value</b> describes the <a href="/wiki/Future_value" title="Future value">future value</a> of a good in terms of absolute value in monetary terms after depreciation, and it is sometimes abbreviated into a percentage of the initial price when the item was new. It is one of the constituents of a <a href="/wiki/Leasing" class="mw-redirect" title="Leasing">leasing</a> calculation or operation and is a key concept in accounting. It represents the amount of value that the owner of an asset can expect to obtain when the asset of its lease or when it reaches the end of its useful life.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Example: A car is sold at a list price of $20,000 today. After a usage of 36 months and 50,000 miles (ca. 80,467 km) its value is contractually defined as $10,000 or 50%. The credited amount, on which the interest is applied, thus is $20,000 present value minus the present value of $10,000 future value.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Treatment">Treatment</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Residual_value&action=edit&section=1" title="Edit section: Treatment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Residual values are contractually dealt with either in terms of closed or open contracts. </p><p>In accounting, residual value is another name for <a href="/wiki/Salvage_value" class="mw-redirect" title="Salvage value">salvage value</a>, the remaining value of an asset after it has been fully depreciated, or after deteriorating beyond further use.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>The residual value derives its calculation from a base price, calculated after <a href="/wiki/Depreciation" title="Depreciation">depreciation</a>. </p><p>Residual values are calculated using a number of factors, generally a vehicles market value for the term and mileage required is the start point for the calculation, followed by seasonality, monthly adjustment, lifecycle, and disposal performance. The leasing company setting the residual values (RVs) will use their own historical information to insert the adjustment factors within the calculation to set the end value being the residual value. </p><p>In accounting, the residual value could be defined as an estimated amount that an entity can obtain when disposing of an asset after its useful life has ended. When doing this, the estimated costs of disposing of the asset should be deducted.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>The formula to calculate the residual value can be seen with the next example as follows: </p><p>A company owns a machine which was bought for €20,000. This machine has a useful life of five years, which has just ended. The company knows that if it sells the machine now, it will be able to recover 10% of the price of acquisition.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>Therefore, the residual value would be: </p><p><span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle {\text{Residual value}}=10\%\times (20{,}000)=2{,}000}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mrow class="MJX-TeXAtom-ORD"> <mtext>Residual value</mtext> </mrow> <mo>=</mo> <mn>10</mn> <mi mathvariant="normal">%</mi> <mo>×</mo> <mo stretchy="false">(</mo> <mn>20,000</mn> <mo stretchy="false">)</mo> <mo>=</mo> <mn>2,000</mn> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle {\text{Residual value}}=10\%\times (20{,}000)=2{,}000}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/2596fc921b86792184a9d80896da12426390dfa1" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.838ex; width:41.506ex; height:2.843ex;" alt="{\displaystyle {\text{Residual value}}=10\%\times (20{,}000)=2{,}000}"></span> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Residual_value&action=edit&section=2" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.accountingtools.com/articles/the-residual-value-calculation.html">"Residual Value"</a>. Accounting Tools. September 1, 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Residual+Value&rft.pub=Accounting+Tools&rft.date=2024-09-01&rft_id=https%3A%2F%2Fwww.accountingtools.com%2Farticles%2Fthe-residual-value-calculation.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AResidual+value" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.securitisation.com.au/resources/glossary/residual-value">"Residual Value"</a>. Australian Securitisation Forum<span class="reference-accessdate">. Retrieved <span class="nowrap">November 2,</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Residual+Value&rft.pub=Australian+Securitisation+Forum&rft_id=https%3A%2F%2Fwww.securitisation.com.au%2Fresources%2Fglossary%2Fresidual-value&rfr_id=info%3Asid%2Fen.wikipedia.org%3AResidual+value" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.caranddriver.com/auto-loans/a43168092/residual-value-lease/">"What Is Residual Value?"</a>. Car and Driver. July 13, 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=What+Is+Residual+Value%3F&rft.pub=Car+and+Driver&rft.date=2023-07-13&rft_id=https%3A%2F%2Fwww.caranddriver.com%2Fauto-loans%2Fa43168092%2Fresidual-value-lease%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AResidual+value" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.tatacapital.com/blog/loan-for-home/the-meaning-of-residual-value-importance-how-to-calculate-and-examples/">"Residual Value: Meaning, Importance, How to Calculate and Examples"</a>. Tata Capital. July 19, 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Residual+Value%3A+Meaning%2C+Importance%2C+How+to+Calculate+and+Examples&rft.pub=Tata+Capital&rft.date=2024-07-19&rft_id=https%3A%2F%2Fwww.tatacapital.com%2Fblog%2Floan-for-home%2Fthe-meaning-of-residual-value-importance-how-to-calculate-and-examples%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AResidual+value" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWild2014" class="citation book cs1">Wild, John J (October 1, 2014). <a rel="nofollow" class="external text" href="https://www.amazon.com.au/Fundamental-Accounting-Principles-John-Wild/dp/0077862279"><i>Fundamental Accounting Principles</i></a> (22 ed.). McGraw-Hill. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0077862275" title="Special:BookSources/978-0077862275"><bdi>978-0077862275</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Fundamental+Accounting+Principles&rft.edition=22&rft.pub=McGraw-Hill&rft.date=2014-10-01&rft.isbn=978-0077862275&rft.aulast=Wild&rft.aufirst=John+J&rft_id=https%3A%2F%2Fwww.amazon.com.au%2FFundamental-Accounting-Principles-John-Wild%2Fdp%2F0077862279&rfr_id=info%3Asid%2Fen.wikipedia.org%3AResidual+value" class="Z3988"></span> </span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation audio-visual cs1">Bob Steele (February 22, 2017). <a rel="nofollow" class="external text" href="https://www.youtube.com/watch?v=4A4ywyzEkEA"><i>Residual Value Definition - What is Residual Value?</i></a>. <i>youtube.com</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Residual+Value+Definition+-+What+is+Residual+Value%3F&rft.date=2017-02-22&rft_id=https%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3D4A4ywyzEkEA&rfr_id=info%3Asid%2Fen.wikipedia.org%3AResidual+value" class="Z3988"></span></span> </li> </ol></div></div> <style data-mw-deduplicate="TemplateStyles:r1012311289">.mw-parser-output .asbox{position:relative;overflow:hidden}.mw-parser-output .asbox table{background:transparent}.mw-parser-output .asbox p{margin:0}.mw-parser-output .asbox p+p{margin-top:0.25em}.mw-parser-output .asbox-body{font-style:italic}.mw-parser-output .asbox-note{font-size:smaller}.mw-parser-output .asbox .navbar{position:absolute;top:-0.75em;right:1em;display:none}</style><div role="note" class="metadata plainlinks asbox stub"><table role="presentation"><tbody><tr class="noresize"><td><span typeof="mw:File"><a href="/wiki/File:ThreeCoins.svg" class="mw-file-description"><img alt="Stub icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/29/ThreeCoins.svg/40px-ThreeCoins.svg.png" decoding="async" width="40" height="23" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/29/ThreeCoins.svg/60px-ThreeCoins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/29/ThreeCoins.svg/80px-ThreeCoins.svg.png 2x" data-file-width="350" data-file-height="200" /></a></span></td><td><p class="asbox-body">This <a href="/wiki/Economics" title="Economics">economics</a>-related article is a <a href="/wiki/Wikipedia:Stub" title="Wikipedia:Stub">stub</a>. 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