Do not treat end-of-use resale proceeds as certain in an investment comparison. File completed sale records or dated purchase offers for the same model and comparable condition with their sources.
Collect observable value drivers: serial or model identity, use records, body and accessory condition, repair needs, cleaning, and transport cost. Do not infer untested manufacturer performance or food suitability.
Estimate net value by deducting disposal, repair, commission, and logistics costs from the sale amount. Without completed-sale data, compare conservative, base, and zero-residual scenarios; state the basis and date of each estimate.
Market resale value and accounting residual value are not the same. Confirm accounting classification, depreciation method, and tax effect separately against current policy and an accountant's advice.
