備び忘ぼう価か額がく

Meanings

1

noun

residual value; scrap value; memorandum value

Accounting term for the nominal value (often 1 yen) assigned to a fully depreciated asset to keep it on the books.

減げん価か償しょう却きゃくが終おわった資し産さんには備び忘ぼう価か額がくとして1円えんを付つける。
A fully depreciated asset is assigned a memorandum value of 1 yen.

forehead, tablet, plaque

Similar words

減げん価か償しょう却きゃく
減価償却 is the depreciation process itself, while 備忘価額 is the nominal value left after full depreciation.
残ざん存ぞん価か額がく
残存価額 is the estimated salvage value before depreciation, whereas 備忘価額 is a token amount after full depreciation.

Etymology

Compound of 備忘 (びぼう, 'memorandum, reminder') and 価額 (かがく, 'value, amount'). The term reflects the practice of keeping a nominal value on the books as a reminder that the asset still exists.