Re: Disopsal of calibrated equipment
Sometimes (usually) YES, but not always. The purpose of AS FOUND measurements in a re-calibration is to verify if the instrument drifted out of tolerance during the previous calibration cycle. So if it is not being re-submitted for re-calibration, but is being disposed, you still need that information. If you are pulling it out of service at the end of the calibration interval (or during it), you need to know if while it was being used in it's final cal interval, if any readings made were out of tolerance so that appropriate corrective action can be taken.
The reason it is a USUALLY, is depends on your quality system, and also, if it was not in an active calibration interval, under those circumstances, there may be no need for a final outgoing re-calibration. If it was in storage or inactive prior to being disposed, there is (in my opinion - maybe some others will think of reasons that don't come to mind) no need for a re-calibration.
If it is not a big cost, it is probably a better practice. You never know what eventuality may come up, and this draws a document traceability path. I remember in the Navy calibration program (way back when - maybe the same today) when ever we made something inactive, we also were required to to a calibration prior to putting inactive.