Net Present Value-Unequal Lives are as follows: The estimated residual value of the processing mill at the end of Year 4 is $230,000. signment Score: 12.12% All work saved. The estimated residual value of the processing mill at the end of Year 4 is $230,000. Present Value of $1 at Compound Interest Determine which equipment should be favored, comparing the net present values of the signment Score: 12.12%