A gazillion years ago I used to work in PRC (Product Repair Center) for DEC. Obviously not PCs, mostly components actually. Everything received back was recon'd and put on the shelves. And then when a repair was received an existing one was shipped off the shelves in replacement and the new repair sent to recon before getting put in the stockroom- exactly as Zero said.
I know that we did not change the serial numbers across since part of my work at that time was data entering the work - and I could replicate that damned form from memory even all this time later.
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