The company I am work for are going to start to refurbish old computers and then re-sell them the computers are from ex corpaorate pc that have been donated to us that have an XP OEM COA key attached to them, what we would be doing is wiping the Hard Drives
and then re-installing windows xp using the attached COA oem key on the computer and activating them. We would not be supplying any media with the pc but the ownership of the computer and the COA would change under microsoft licensing is this allowed.