[NonValueAdded]

Is this like the computer upgrade where you disconnect the power cord from the computer, throw away the computer and put in a new one, but claim that it is just a parts upgrade because you kept the cord?

Believe me, that has been done countless times (albeit usually in stages) to get past capital equipment approval thresholds.

[Still Thinking]

I’ve known guys that even did that with expensive industrial capital equipment. The other advantage/disadvantage is the new item never gets added to the asset list.