Division (5)

The residual value shall be determined by a straight-line depreciation of the initial investment or replacement cost of a given building element until the end of the calculation period discounted to the beginning of the calculation period. The depreciation time is determined by the economic lifetime of a building or building element. Residual values of building elements may need to be corrected for the cost of removing them from the building at the end of the estimated economic lifecycle of the building.