Inventory Turns and Year-End Write-OffsBy Thomas (Tommy) Scanlan December 10, 2025As the year winds down, most companies start taking stock of what they’ve produced and what’s still collecting dust. The truth is simple: idle equipment costs money. Every square foot of floor space and every unused machine represents tied-up capital, higher insurance premiums, and missed opportunities. In today’s economy, leaving a piece of equipment sitting on the floor “just in case” is no longer a smart strategy… it’s a silent expense.The last quarter of the year is when smart operators clean house. Accountants are running the numbers, and plant managers are reviewing what to keep, what to scrap, and what to move. It’s also when buyers are the most active, looking to put their remaining budgets to work before the books close. That makes November and December two of the best months to sell or buy surplus equipment.Turning idle inventory into cash is easier than ever. Listing machinery now gives sellers a jump on the year-end buying surge, especially for companies looking to take advantage of Section 179 deductions or depreciation allowances before December 31. Whether it’s a CNC mill that hasn’t run since summer or a spare transformer sitting in the warehouse, there’s someone out there who needs it, and they’re likely searching for it on Surplus Record.The same logic applies to buyers. Many shops realize that buying used equipment before year-end not only saves money compared to new, but also delivers immediate tax advantages. A well-maintained used press, pump, or generator can often be put into service within days, not months, and can qualify for the same deduction limits as new machinery. When you combine that with the fast turnaround of today’s logistics networks, there’s rarely been a better time to buy and sell before the calendar flips.For nearly a century, Surplus Record has helped companies free up capital and find value in what others overlook. The fundamentals haven’t changed, a clean photo, an accurate description, and a fair price are still the best tools in the business.So before you wrap up 2025, take a walk through your shop or warehouse. If it hasn’t turned on in a year, it’s probably not earning its keep. List it, move it, and start the new year leaner, more efficient, and better prepared for what’s ahead.