Salvage value

Salvage value is the estimated value of an asset at the end of its useful life.For other meanings of the term Terminal value, see the Terminal value disambiguation page. In accounting, the salvage value of an asset is its remaining value after depreciation. This is also known as residual value. It is the net cash inflow that occurs when the asset is liquified at the end of its life. Salvage value can be negative if the residual asset requires special treatment to terminate—for example, used nuclear materials.
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Scrap value of plant and equipment.

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