A lease's remaining carrying value after it has been fully depreciated at the end of its term. This value reflects...

It stands for guaranteed residual value; it is the amount that both a lessor and lessee consider a final lease...

It is the amount that both a lessor and lessee consider a final lease payment, at the end of the...

It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...

A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...

The useful life of a leased asset is either: the estimated remaining period, from the commencement date of the lease...