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Another important issue raised by the exhibition relates to the concept of the artwork. The material elements that serve as the substance of the exhibition originate from the space of an institution that engages in the presentation and selling of works of art.
Through being reused and featured in an exhibition, these elements gain new status; they become works of art, which can be viewed, interpreted and sold. It is this change in status that the title of the exhibition refers to in an ironic fashion: residual value, which is also used in accounting (among other areas), stands for the estimated market value of an asset at the end of its useful lifespan.