restværdi

Restværdi is the estimated monetary value of an asset at the end of its useful life. In accounting and financial reporting, it is used to determine depreciation and to assess the asset’s carrying amount over time. It is also known as salvage value or residual value in English. Restværdi is not guaranteed; it reflects current expectations of what the asset could fetch at planned disposal, considering factors such as physical condition, obsolescence, and market demand.

In depreciation calculations, restværdi reduces the portion of cost that is depreciated. In straight-line depreciation, annual depreciation equals (cost minus restværdi) divided by useful life. In other methods, such as declining balance or units-of-production, restværdien still serves as the terminal value that cannot be depreciated past.

Estimation of restværdi is subject to judgment and may change over time. Methods include using historical salvage prices, appraisals, market research for similar assets, and consideration of policy or tax guidance. External appraisals can be used for significant assets; for inventories and small items, internal estimates may suffice.

Restværdi interacts with financial reporting rules such as IFRS and US GAAP, which require disclosure of depreciation methods and assumptions, and may require revision if events indicate impairment or changes in market conditions. A change in restværdi affects annual depreciation expense, asset carrying amount, and potential tax implications, though actual future sale proceeds may differ from the estimate.