Abstract: In Economic Evaluation, the residue value of the fixed asset was that the net value of the fixed assets flowed into the cash flow as cash recovery at the end of the evaluation term. Because of different kinds of fixed asset investment (singular or progressing), and different terms of evaluation (generally ranges from 6 to 15 years), the recovery of the residue value of the fixed asset may influence the final result of the economic evaluation greatly, even change the conclusion on the feasibility of the project. This article discussed the approaches dealing with the residue value of fixed assets based on the economic evaluation on different development plans of different types of investment and evaluation terms.

Key words: fixed asset investment, net value of fixed asset, development method, economic feasibility