You are not going to sell it for what you think, get rid of that unused asset. You are paying rent to store it, someone to inventory it, maybe property tax on it. Scrap it, sell it to an employee, and just get rid of it. Take the loss and roll with it. Every month it gets lower and lower in value. But we are going to use it for our R&D lab, make test products on it. Whatever. Chances are, if you have the newest technology to manufacture your product, you are not going to use the old technology to manufacture new test products. Don’t believe me? Drive around at lunch today and look at old equipment sitting outside various businesses. It won’t take long for you to find examples. What do you think that they are doing with the equipment sitting outside? Is it keeping the asphalt parking lot from rolling up at that corner of the lot? Or maybe it’s keeping the storage rack from floating away. It’s a sunk cost. You extracted maximum value from it, now let it go. Maybe thinking “green” about it will help? You are recycling the steel, aluminum, whatever from the old equipment and allowing someone else to use it in a better way. If you don’t get rid of it, you are doomed to inventory it, move it around when you have to expand to a larger building as you grow. Every year the auditors will ask you about it and you will have to answer why it is still there. Let it go. Have a memorial service if that will make you feel better. Get rid of it TODAY. The auditors will make you write it off anyway, then laugh that you still have that old piece of junk.