预计残值是指被评估资产在清理报废时净收回的金额。在资产评估中，通常只考虑较大的残值，如较小可忽略不计。
注意该运输卡车的预计残值直到最后才计入折旧费的计算。
Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end.
该系统预计在过去10年，并没有残值在期限结束时。
The system is expected to last 10 years, and have no salvage value at the end of the period.
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
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