It depends. Turns out that when commercial rubber roofing is replaced it is typical to also replace the polyiso sheets that underly it. There is a whole industry now based on re-using that foam. It comes in a wide variety of conditions, based on the age and condition of the roof it came off of. When I helped my son re-do his house it had a vey low slope, difficult to insulate roof. It also needed a new roof. We were able to put 10" of used polyiso foam on top of the roof for about $1/sf., then a rubber roof on top of that. Can't beat that with a stick! We opted for an "expensive" grade that was in very good shape. Polyiso loses some R-value in the first few years it is installed, so your initial R value is not as high as with new material, but it stabilizes after a while. The material is faces with a tarpaper like substance and comes in 2-4" thick sheets, not necessarily 4x8 so you need to piece them together a bit.