The pricing of second-hand tablets is primarily driven by Battery Health (ideally >85%), Screen Condition (absence of 'burn-in' or dead pixels), and Storage Capacity. For B2B buyers, the Processor Generation (e.g., Apple A-series or Snapdragon tiers) is critical as it determines the device's remaining functional lifespan and OS update compatibility. Always verify if the units are 'Network Unlocked' and if the Original Equipment Manufacturer (OEM) parts have been replaced with third-party components, as this significantly impacts resale value.