Originally posted by AnotherGuy
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Second hand phones have depreciation in their sale price e.g. they are a percentage of the new price.
You need to be able to prove if questioned, that your business brought the iPhone at market rate for it's condition. So getting a sold price of eBay for exactly the same model is one way of doing so. Obviously you don't want to take the p*iss so getting a couple of prices and taking the average would do.
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