用残差质量会计法提升部分键值解码效率，显著改善长文本生成效果。

We study a controlled partial-KV decoding setting in which exact unnormalized softmax contributions are computed for sink/tail anchors and a retrieved token set, while the remaining prefill tokens are represented by a residual estimate. We focus on the accounting rule after the query-dependent exact support has been selected, and use exhaustive Top-K only as an oracle selector, not as a deployable retrieval system. The proposed rule leaves the backbone language model and the exact-branch KV tensors unchanged. It builds fixed-size summary states $(S,u)$ from learned positive feature maps $ϕ$, subtracts retrieved-token feature contributions to keep the exact and residual sets non-overlapping, and merges the estimated residual numerator and denominator with the exact branch under one normalization. At a 1% exact-support budget, our residual-completion method improves over the selection-only Top-K baseline on RULER and BABILong across frozen 1B and 3B Llama-3.2-Instruct backbones at all reported context lengths. In the 0.5-4% exact-support budget sweeps, this trend largely persists. On LongBench, summarization results are mostly favorable, while multi-document QA is mixed. Attention-output diagnostics support retrieved-token subtraction as the partition-consistent accounting rule, while indicating that the main remaining error is imperfect learned-$ϕ$ approximation of the unretrieved residual mass.