Returns and claims

Basis what came back, what it cost, and what is being recovered
Sales returns, purchase returns and claims read together: the cost of a return only makes sense beside the claim raised to recover it.
Stranded landed costThe freight, duty and handling already spent on units that have gone back. The supplier credits the purchase price and nothing else, so this is a real cost of the return — left inside the remaining stock it would quietly raise the cost of goods nobody touched.