Your retired IT assets have a real market value. Your balance sheet has no idea what it is.

Most finance teams reach for the depreciated book value when hardware retires. That number is an accounting artifact — straight-line depreciation records what accountants agreed to write off, not what a buyer will pay.

Fair market value is something else entirely: the price a willing buyer pays a willing seller, both informed, neither under pressure. For used enterprise hardware, that price is driven by condition, remaining useful life, current demand, and what the actual aftermarket — brokers, refurbishers, enterprise resellers — is transacting right now.

The deeper problem is that most organizations reach end-of-life without a structured retirement process, which means the valuation question never gets asked properly in the first place.

A few things that move the needle when it does get asked:

Timing

Assets flagged 12–18 months before end-of-support dates can exit the market before their generation becomes the old standard. Hold longer, and you’re selling into a softening price curve.

Data sources

Public marketplace listings capture only part of the picture. Private aftermarket transactions — the deals that don’t show up on auction sites — are where the real price signal lives. Valuation that ignores them is working from an incomplete market.

Demand context

A point estimate without a market direction indicator is just a number. Knowing whether demand for a given asset class is strengthening or softening tells you whether to treat that estimate as a floor or a ceiling.

With new hardware costs elevated by tariff pressure and inflation, these methodology points carry higher stakes than they have in years — getting the valuation right is the difference between defensible financial modeling and leaving real recovery value on the table.

What’s your current process for valuing hardware at retirement — book value, market comps, or something else?