Browse Valuation and Analysis

Liquidation, Residual, Recoverable, and Depreciated Values

Liquidation value, residual value, recoverable amount, salvage value, depreciated value, wasting asset, and write-up adjustment terms.

Liquidation, Residual, Recoverable, and Depreciated Values covers liquidation value, residual value, recoverable amount, salvage value, depreciated value, wasting asset, and write-up adjustment terms.

Use these pages when balance-sheet measures change asset value, downside protection, recoverability, or valuation comparability. It sits inside Asset Value and Balance Sheet Measures, so readers can move up when the broader valuation context matters.

Use the table below to choose the narrower valuation branch before relying on a model input, market multiple, forecast, risk premium, price signal, or recommendation.

What This Branch Covers

AreaUse it for
Depreciated Asset Value AdjustmentsAsset-valuation terms for depreciated value, wasting assets, and write-up adjustments to asset book value.
Liquidation and Recoverable ValuesAsset-valuation terms for liquidation value, recoverable amount, residual value, salvage value, and disposition differences.

What to Check

  • Forecast source, valuation date, market data, accounting adjustments, and model version.
  • Cash-flow input, discount rate, multiple, growth assumption, terminal value, balance-sheet adjustment, and scenario range.
  • Comparable set, transaction set, sector, geography, size, leverage, margin profile, and accounting basis.
  • Effect on intrinsic value, relative value, price target, margin of safety, impairment view, deal price, or recommendation.
  • Sensitivity to growth, margins, reinvestment, discount rate, exit multiple, leverage, and market conditions.

Common Mistakes

  • Treating a valuation output as a precise fact instead of a range of estimates.
  • Comparing multiples without normalizing earnings, leverage, accounting policy, growth, and risk.
  • Ignoring valuation date, source quality, cyclicality, nonrecurring items, and sensitivity analysis.
  • Using valuation terminology as personalized investment, tax, legal, or appraisal advice.

Valuation content is educational and does not provide investment, tax, legal, accounting, appraisal, or valuation advice.

In this section

Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.

Depreciated Value

Asset-valuation terms for depreciated value, wasting assets, and write-up adjustments to asset book value.

Recoverable Value

Asset-valuation terms for liquidation value, recoverable amount, residual value, salvage value, and disposition differences.

Revised on Sunday, June 21, 2026
Net Assets
Value Types