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

It stands for replacement value; the replacement value of an asset is the cost that entity (broadly, the user) has...

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 estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...