Rules on Semi-Expendable Properties which exceeded their Estimated Useful Life

Q: Good morning po, i have a question po.. Regarding po sana sa mga semi-expendable equipment under MOOE, kapag ang useful life niya is until 3years, kapag naka reach napo sa estimated life niya, pwd na hindi ibalik sa property unit? I mean like for example ang external hard drive na until 3years ang useful life, after 3years kapag serviceable pa siya, pwd ba hindi na siya i surrender ? May circular din po ba nyan stating na there’s no need to surrender if it exceeds its estimated useful life? Please po pa help. . Thank you po .

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