Surplus is not a cleanup activity.
It is capital.

Most enterprises govern capital at purchase but ignore it at displacement. We help you fix the handoff where value is lost.

Surplus is Still Capital

If an asset was material enough to approve, it is material enough to govern when it becomes idle. Cleanup removes clutter; governance preserves value.

Combat Decision Latency

Surplus value disappears through delay, not dramatic write-offs. Unclear authority leads to forced choices that are rarely optimal.

Portfolio Economics

Stop managing transaction by transaction. Move from “What do we do with this item?” to “What standards govern this class of items?”

The Central Failure

Governance Matters
More Than Process

Adding forms and meetings creates the appearance of control while increasing the latency that destroys value. Real governance answers four critical questions:

  • What counts as surplus?

    Consistency ensures an unreliable inventory doesn't lead to disputed decisions.

  • Who owns the decision?

    Custody is not ownership. Real ownership requires accountability for outcome.

  • What options are permitted?

    Defined outcome paths (sell, scrap, redeploy) based on risk tier.

  • What evidence is required?

    Disposition is a control event. Every decision must remain defensible.

The CFO-Grade Dashboard

Time-to-Decision-42%
Recovery Rate+18%
Repurchase Rate-25%
Decision LatencyMinimal

"Policy converts recurring conflict into predictable decision rules."

Metrics That Change Behavior

Stop tracking counts. Start measuring economics.

Time-to-Decision

How long to assign an outcome path once classified as surplus.

Recovery Rate

Value realized relative to market baseline, not book value.

Condition Retention

Verification that asset quality is preserved during holding.

Repurchase Rate

Frequency of buying new while functional assets sit idle.

Ready to turn surplus
into a managed system?

Download the complete CFO Strategic Guide to Surplus Governance and learn how to align internal incentives with enterprise outcomes.