How to issue Items from Subinventory?

Dear Experts,

Please help me out in the given below scenrio:

Item (Laptop) is issued to Mr. XYZ from the subinventory (XX) with the 100 $ cost.

Now after 2 years Mr. XYZ is resigns and submit the Item (Laptop) back to the store. So how we can again enter that same item in the subinventory (XX)? What cost will be charged after 2 years?

If after getting back to the subinventory if we again issues to Mr. ABC then what cost will be used?

Thanks & Regards,

Jahanzeb