14. This is the risk that the residual value of the Change will be less than that estimated by the SPV32. This is likely to be included in the cost build up of the SPV or the sub-contractor. Whether the change is a Replacement Change or an Addition Change, the cost for this risk is likely to be an element for consideration when calculating the SPV profit level.
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32 It is considered unlikely that many Changes will benefit from Residual Value considerations.