Our company tracks all the laptops and mobile phones. On onboarding we send them to the programmer and during offboarding we collect them back. Shipping label are always generated by us. At the end of life we sometimes give away devices to their users after resetting them. In case of laptops we mostly have a second life for them as long as they are fully functional - they are used by administration, as a second device for projects as needed, etc. But we do not plan to wind down anytime soon, so this might be a different story with a startup going bankrupt. In particular once the person responsible for administration is no longer with the company ;)
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