Sold back to the what? I think our (and many other companies) consider laptops depreciated for tax purposes after around 3 years. Maybe they just give them to the next developer to join?
The company we buy our laptops from will buy them back for 50% of the original price after two years. That allow us to renew hardware a little cheaper.
We never assign used hardware to new employees, well monitors are reused.
We never assign used hardware to new employees, well monitors are reused.