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* According to the Hardware Asset Management documentation, residual value is the estimated value of an asset at the end of its useful life. * Residual value is calculated by subtracting the depreciation from the cost of the asset, as stated in the Hardware Asset Management documentation: "Residual value = Cost - Depreciation". * Depreciation is the amount of value that an asset loses over time due to wear and tear, obsolescence, or other factors. * Therefore, the correct answer is option C, subtract the depreciation from the cost of the asset. References: * Hardware Asset Management documentation * What is Hardware Asset Management?