Member "Buconero117" responded to a Blue Book question (Newbie question - Equipment with good resale value) as follows with emphasis added that he felt the Blue Book values are overstated:
"For the major brands the general rule on fair used value, assuming a fully functioning unit that is less then ten years old, is 80% of the original MSRP (sales tax excluded) less 40%. This translates to $480 on a MSRP of $1,000. Once the unit is over ten years old, every year older would add an additional 5% discount, per year."
The above mentioned "80%" goes along with what member "Glenhifi" says about "off list price", and a strick reading would suggest the MSRP at the time of purchase should be used to calculation the value.