Jäännösarvot

Jäännösarvot, known in English as "residual values," are a concept primarily used in finance and accounting, particularly in the context of leasing and asset depreciation. A residual value represents the estimated worth of an asset at the end of its lease term or useful life. This value is crucial for determining lease payments, calculating depreciation expenses, and assessing the overall profitability of an asset.

In leasing, the lessor uses the residual value to project how much the asset will be worth when it's returned. This estimation influences the monthly lease payments, as the lessee is essentially paying for the depreciation of the asset over the lease period, plus any profit for the lessor. A higher residual value generally leads to lower lease payments.

For accounting purposes, residual values are also known as salvage values or scrap values. They are used to calculate the depreciable base of an asset, which is its original cost minus its estimated residual value. This depreciable base is then expensed over the asset's useful life using a depreciation method.

Estimating residual values involves considering various factors, including the asset's expected condition, market demand, technological obsolescence, and historical data for similar assets. Inaccurate residual value estimations can lead to financial discrepancies, either overstating or understating an asset's value or the associated expenses.