Comment by georgefrowny

You don't "write off" the full value, you fiddle the amortization so they go to zero accounting value exactly when you want them to. They're playing this exact game with datacentre GPUs right now.

You can still have a tax implication when you sell the fully depreciated item but in theory it should only be a benefit unless your company has a 100% marginal tax rate somehow.

Of course it can cost more to store the goods and administer the sale then you recoup. And the manufacturer may do or even require a buyback to prevent the second hand market undercutting their sales. Or you may be disinclined to provide cheap hardware to your competitors.