Result
Residual value
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This calculation is for informational purposes only and does not replace advice from a qualified professional. Formulas and rates may not fit your exact situation — double-check the figures before making decisions.
How it is calculated
Residual value = original cost − (original cost − salvage value) ÷ useful life × years elapsed. This is the same logic as straight-line depreciation, just evaluated at a specific point in time instead of for a single year.
The calculation doesn't let residual value drop below salvage value: once the useful life is over, the asset keeps its salvage value on the books instead of going to zero.
The formula assumes the straight-line (even) depreciation method. If the asset is depreciated with the declining balance method, residual value for a given year is computed differently — see the separate accelerated depreciation calculator.