For a company, borrowing can be a big problem since each item can be quite expensive and difficult to replace on short notice - and it can only be solved by spending a lot of administrative effort on registration (and labour is expensive) or restricting borrowing (which is a problem for the employees). This translates into a willingness to pay for a good and simple solution.
When a user borrows an item, he takes a picture of himself with the tablet. When he returns the item, he located that picture in the app and takes another picture showing himself returning the item. With a dedicated cheap tablet with a front facing camera, this can be put on the wall and be a permanent fixture in the company, with no further overhead.