temprus wrote:In the USA, it is normally cheaper/better/easier to "pulp"/"destroy" unsold books/product than sell it at sub-prime discounts or to dump it at cheap wholesalers because of the way accounting write offs work here. Giving them away for free normally can't be written off (at least not at the level we would probably be talking about in this case).
Where are you getting that from? And are you talking from a tax or financial accounting perspective? Either way write-offs allow for the same expense as pulping... it's all just a hit to inventory. Giving books away potentially carries tax complications, but if done properly you still get to make the claim.
Pulping and crushing has everything to do with the costs of distribution and retail (which besides overhead and creative work are the bulk of costs, production itself is nearly irrelevant) being greater than the discounted sale price. That is, shipping the old boxsets, receiving them in store, recording that whole process, advertising the discounted sale of the old sets and recording the sales is more expensive than the discounted price. Especially when the sale of old boxes will be competing with the sales of box sets of marines, stealers and gaunts still in production.
Of course, there's inventory that's in store when it becomes obselete. Old metal stuff replaced by newer plastic sets, that's already incurred the costs of distribution and storage... that
GW stores do flog off in auctions and raffles.