Maradványérték

Maradványérték, in English often called salvage value or residual value, is the estimated amount that an asset is expected to be worth at the end of its useful life. It reflects the potential recovery value from disposal, sale, or reuse after depreciation has been accounted for. In accounting, maradványérték helps determine how much of the asset’s cost will be expensed over time.

In depreciation calculations, the depreciable base equals the asset’s cost minus its maradványérték. The annual depreciation expense is this depreciable base divided by the asset’s useful life. For example, an asset costing 1,000 units with a maradványérték of 100 units and a useful life of 5 years yields an annual depreciation of (1,000 − 100) / 5 = 180 units.

Estimation and adjustments: The maradványérték is an estimate and may depend on expected disposal methods, market conditions, and asset condition. It should be reviewed periodically, and if expectations change, depreciation is adjusted prospectively. International and Hungarian accounting standards require considering residual value in depreciation calculations, with changes typically applied going forward rather than retroactively.

Tax and reporting considerations: Salvage value can influence tax depreciation bases and reporting requirements. Over time, differences between the estimated maradványérték and actual disposal proceeds may affect gains or losses on disposal and may trigger impairment assessments if the asset’s carrying amount exceeds recoverable value.

Limitations: Because maradványérték is an estimate, actual future results may differ. Changes in usage, technology, or market demand can alter the realized value at disposal.