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Salvage value is the estimated value of an asset at the end of its useful life.
Even though the van’s salvage value had been estimated at USD 10,000, ABC Transport could not find buyers at that price and was forced to sell it for USD 7,500.
Also termed scrap value, the salvage value is estimated together with an asset’s useful life when entered into the accounting in order to determine the annual rate of depreciation to be applied to the asset. It is, in essence, an estimate of the price the owner can get for the asset after depreciation.
Zbytková hodnota je odhadovaná hodnota aktiva na konci jeho životnosti.
Ačkoli zbytková hodnota dodávky byla odhadovaná na 10 000 dolarů, společnost ABC Transport nemohla za tuto cenu najít kupce a byla nucena ji prodat za 7 500 dolarů.
Také se nazývá zůstatková hodnota. Odhaduje se společně s odhadovanou životností aktiva, když se aktivum zapisuje do účetnictví, aby se mohla stanovit roční míra odpisování, které se na aktivum bude vztahovat. V zásadě jde o odhad ceny, kterou vlastník může získat za aktivum po jejím odpisu.
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English Editorial Services’ mission is to assist international businesses and organizations of all sizes to communicate clearly, correctly, and persuasively with their business partners and target audiences.
Simply subscribe to receive our Business Term of the Day at no charge to your inbox each business day, with explanation in English and Czech.
