The purpose of this article is to expand the understanding of the negative environmental load from production activities. It is based on the theoretical foundations relating to residual value. It also makes use of environmental and economic accounting introduced for deep analyses of hid-den residual values, in particular in discussing concluding terminal costs and remedial costs in the context of dynamics of environmental sustainability. A complex understanding of the hidden residual value is suggested on macroeconomic in the capital concept and global levels. The macroeconomic measures (indicators) are considered in accounting the hidden environmental impact resulting from production activity.
Keywords: national accounts, environmental and economic accounting, residual value, terminal costs, capital formation.
JEL: C82, E01. F01.
For citation: Lyapina, A.A. (2021). Theoretical and Methodological Approach to the Study of Residual Value. Scientific Research of Faculty of Economics. Electronic Journal, vol. 13, no. 2, pp. 41-59. DOI: 10.38050/2078-3809-2021-13-2-41-59