restvärden
Restvärden, or restvärdet i singular, is the estimated value of an asset at the end of its useful life. In accounting and finance it is commonly translated as salvage value or residual value. Restvärdet represents the amount for which the asset could be sold after depreciation and forms the basis of depreciation calculations.
In depreciation accounting, the depreciable base is normally defined as the asset's cost minus its restvärde.
Determining restvärdet involves judgment about future resale or salvage potential, expected market conditions, and the asset's
Outside depreciation, the term is used in asset valuation and leasing to denote any expected remaining value