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Residual Value
The estimated value of an asset at the end of its useful life, reflecting what the asset is expected to be worth after it has been fully depreciated.
Useful Life
The estimated duration a tangible or intangible asset is expected to be utilized in operations before it is no longer useful.
Carrying Amount
The value of an asset or liability as recorded in a company's books, reflecting its cost minus any depreciation or amortization.
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