The lack of a legal secondary market can also mess with your accounting. If you don't have the right to resell the equipment because you are the sole owner of t

The lack of a legal secondary market can also mess with your accounting. If you don't have the right to resell the equipment because you are the sole owner of the license to the software, then its value is basically zero as soon as you buy it. Most accounting methods assume that goods retain value over time and depreciate in a set schedule. Otherwise every time you bought a Cisco router or Netapp filer the book value would be zero if it wasn't legal to sell, even during a bankruptcy auction etc.