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You cant transfer an upgrade from one device model to another in the same domain.
You cant transfer an upgrade to a device in another organization account.
Transfers are audited.
When you purchase upgrades, theyre assigned to a pool until you use them to enroll standalone ChromeOS devices. Each upgrade covers the life of the device that it's enrolled to.
If you encounter a hardware issue and need to replace a device, you can transfer the upgrade to another device of the same model (or equivalent manufacturer-provided replacement).