Superluminalさん
> >　・disposal value
> >　・residial value
> >　・book value of the disposed fixed asset >

RESIDUAL VALUE is: a) Realizable value of a fixed asset after deducting costs
associated with its sale; b) Scrap value or the value to a junk dealer; or c) The
amount
remaining after all depreciation has been deducted from the original cost of a
depreciable asset.
http://www.ventureline.com/glossary_R.asp

residual value
Estimated scrap value of an asset at the end of its economic or useful life.
http://www.businessdictionary.com/definition/residual-value.html

http://soudan1.biglobe.ne.jp/qa2342201.html
http://www.melma.com/backnumber_71318_3563267/