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.
A fully depreciated asset is assigned a memorandum value of 1 yen.
減価償却 is the depreciation process itself, while 備忘価額 is the nominal value left after full depreciation.
残存価額 is the estimated salvage value before depreciation, whereas 備忘価額 is a token amount after full depreciation.
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.