noun
The value of an asset when it is sold for scrap or salvage, often used in accounting or asset management contexts. Also referred to as 潰し値段.
See also: 潰し値段
この機械の潰し値はほとんどゼロに等しい。
The scrap value of this machine is almost zero.
会計上、潰し値を考慮して減価償却を計
In accounting, depreciation is calculated taking the scrap value into account.
Compound of 潰し (つぶし, 'crushing' or 'scrapping') and 値 (ね, 'value' or 'price'). The exact historical derivation is uncertain, but the term is conventionally associated with the value of something when it is scrapped.