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When decommissioning IT hardware, accounting usually asks one question first: what value is still on the books? This figure is the residual book value. It decides whether a sale triggers a gain or loss and what is booked as an expense on scrapping.

How the residual book value is calculated

The formula is simple: acquisition or production cost minus all depreciation taken so far. How quickly the value falls depends on the depreciation path, that is, on the AfA, an immediate write-off as a low-value asset (GWG) or the useful life of one year for Digital business assets.

A simplified calculation example with round numbers: an asset with acquisition costs of €6,000 is depreciated on a straight-line basis over five years, that is, at €1,200 per year. After three full years, the residual book value is €6,000 minus €3,600 = €2,400.

You can find the current residual book value of each device in the Fixed asset register. For the assignment to work at decommissioning, inventory number and serial number should be listed there. Without this link, it is hardly possible to prove later which device was sold, scrapped or stolen.

Residual book value, market value, residual value: the differences

Measure	What it states	Who determines it
Residual book value	Value according to accounting after depreciation	Accounting, depreciation rules
Market value	Price a buyer would pay today	Supply and demand, condition, specification
Residual value	Expected value at the end of use, for example for planning or leasing	Forecast at acquisition or contract conclusion
Memento value	Symbolic value (often €1) for fully depreciated assets still in use	Accounting practice

Residual book value and market value are often far apart. A notebook that is already written off for tax purposes after one year can still have a market value after three years.

What happens at decommissioning

• Sale: Proceeds minus residual book value results in a gain or loss from the disposal of the asset.
• Scrapping: The residual book value is written off in full as an expense. An Asset disposal must be documented.
• Donation or employee sale: Additional tax consequences can arise here, for example with a withdrawal or a benefit in kind.

Which documents support the write-off is explained in the guide Scrapping record and asset disposal. On the depreciation of laptops, read Useful life of laptops.

Residual book value at Second IT

Second IT values decommissioned hardware with a database-supported price determination that takes condition and market demand into account. For the write-off, you receive records per serial number, such as erasure certificates and disposal records. More on inventory analysis and market valuation. This entry does not replace tax advice.

Frequently asked questions about the residual book value

Is residual book value the same as book value?

In common usage mostly yes. "Book value" is the general term for the value in the balance sheet. "Residual book value" emphasizes that depreciation has already been deducted.

Can the sales proceeds exceed the residual book value?

Yes, this is common with IT hardware, especially after rapid depreciation. The difference is income from the disposal of the asset and is taxed.

What happens to the residual book value of a stolen device?

It is written off as an extraordinary expense. An insurance payout is to be recorded as income. For data carriers, additionally check whether a data breach exists.

Where do I find the residual book value of my devices?

In the fixed asset register. For the assignment to work at decommissioning, inventory number and serial number should be listed there. Without this link, it is hardly possible to prove later which device was sold, scrapped or stolen.

What happens to the residual book value on scrapping?

It is written off in full as an expense, and the disposal of the asset must be documented. On a sale, by contrast, proceeds minus residual book value result in a gain or loss. Clarify individual cases with your tax advisor.