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This is a normal business practice (keeping an inventory). The listing, or recording of what electronic devices are in a business is used to

1. Maintain security - some equipment like phones and laptops are easily stolen and just as easily sold on

2. To keep an inventory of equipment so that it can be serviced, used by other departments loaned - and of course recovered or also that it can be repaired/replaced under warranty

3. To account for depreciation - A piece of electronic equipment is bought at 100 Pounds/dollar (whatever) each year as the equipment gets older it loses it value by a certain percentage so in year 5 it will not be worth 100 it may only be worth 20.

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Q: Why would electronic equipment need to be written down?
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