Good description @Nicklas Jepsen 

Please note that you may get confused if you look at the Product Docs.  SerivceNow introduced Advanced Risk Assessment (ARA) which handles risk scoring very differently. Based on your questions, you are not using ARA.  You are using what I refer to as the "original risk assessment" process.

When there are no controls or indicators related to a risk, then the Residual ALE and the Calculated ALE will be the same.

I thought I could find the description in the Product docs and point you to it. It may be there, but so much of what is there now relates to ARA.  Here is a slide i use to explain it - this has the formula on it.