The company definitely gets some gains or profits back, when it sells the obsolete electronic components from its customer warehouse. The market value if is higher than the book value, that is left after the deprecation, is called a gain. The greater book value than the current market value often is recorded as a loss. Your accounting treatments may differ across different firms. 

Your accountants must know where to start from and how to categorize the old excess stock. A surplus inventory would result as your firm customer returns the defected item, sale back or either the demand problem. The changing trend and consumer preference may result in some excess inventory. 

You and your marketing personnel must find out some ways to sell electronic components, before they become totally outdated. Your marketing and finance staff people would help you in forecasting projections and fore coming future trends. If your scenarios are realistic and fact based, you can easily sort out what items would be outdated after 3 or 4 months. 

Start planning to get rid of these as soon as possible and order the bookings for the ones, which would be in high demand after 6 months. This way you will also get rid of the old stock on time and record some gains on your income statement and balance sheets. These would have a cash inflow in your cash flow statement too. You will see and treat it as “gains from sale of x”…