Noel Rock (Dublin North West, Fine Gael) | Oireachtas source

Fair enough. That accounts for the discrepancy between the cost of acquiring the parts versus the cost at which the parts were sold. It does not necessarily explain the difference between the estimated value one would receive for the parts and the ultimate value received for the parts. There is still a major discrepancy between those two figures not necessarily explained by the witness's accounting of residual value. How is residual value calculated in this case? Was the €400,000 as calculated way too high or is there simply no expertise in calculating residual value, which is understandable given that we do not sell aircraft parts regularly? Did we receive below what we should have received for those parts?