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Finance and accounting

Residual Value

Residual value is the estimated worth of leased equipment at the end of the term, and it determines who carries the end-of-lease risk.

Residual value is the estimated worth of a leased asset at the end of the lease term.

Under a finance lease, the lessee may carry the residual value risk, which can mean a balloon payment or responsibility for disposal if the device market value falls below the contracted residual.

Under an operating lease, the structure used for most managed-print arrangements, the lessor keeps the residual value risk and the lessee simply returns the device at the end with no exposure to its market value.

Understanding residual value helps a business compare finance lease proposals, which can look cheaper monthly but carry a residual obligation, against operating lease proposals where the monthly rate already includes that risk. Confirm the residual value treatment in any lease document with your accountant or legal adviser.

In short

  • The estimated end-of-term value of the equipment.
  • On a finance lease the risk is often yours.
  • On an operating lease the lessor keeps that risk.

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