Upon termination of the asset, the firm is taxed on the difference between
salvage value and book value, the latter being equal to the asset's initial cost minus accumulated depreciation.
Three firms use two discount rates - one for
salvage value only (WACC) and another (after-tax borrowing cost) for the rest.
Because nuclear decommissioning costs (NDC) have been considered a removal cost, most utilities have recognized NDC as a component of net
salvage value when determining depreciation expense.
But the question of whether Brian and I should consider resurrecting this neglected bird by first making its owner an offer based on
salvage value is easy.
Also, the returned items to the supplier have
salvage value at the supplier.
"I wouldn't be surprised if that is the
salvage value of the equipment," he said.
(2) With the underlying difference of quality not shown visually, the wholesaler can dispose the products more easily and can get a higher
salvage value comparing to when the products are disposed by the retailer.
When MNC abandons the project, HC will pay for the
salvage value of the project and take it over from MNC after the abandonment to promote national economic growth.
The possibility of getting it repaired for a manageable cost, or getting paid for its
salvage value thereby helping defray the cost of building a structure to replace it, is at least worth looking into rather than letting it continue to disintegrate.
Let it go into the red, and the blue sky value of the business evaporates, and you're looking at
salvage value for some used equipment.
(Lupino) Lazaro that I had '
salvage value' until I testified.
If every promoter of a dying business knows that he will compulsorily lose control over his business, and thereby its hidden
salvage value, he will fight bankruptcy rather than embrace it.