備び忘ぼう価か額がく

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.