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
The scrap value of this machine is almost zero.
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.