Guaranteed residual value is,

The corresponding residual value is $45,900;

The corresponding residual value is $869,300.

(b) the unguaranteed residual value to be equal to the fair value of the leased asset.

5.16 The residual value of an intangible asset should be assumed to be zero unless:

(i) residual value can be determined by reference to that market; and

An adjustment has been made to take into account the residual value of the equipment purchased.

/ However, an adjustment has been made to take into account the residual value of the vehicles.

The Panel has therefore recalculated the deduction to be applied for residual value.

(l) Commodity managers have been provided with life cycle costs and item residual value data;