Returns and claims

Basis what came back, what it cost, and what is being recovered
Returns and claims
Sales returnsReturned to customers —
ReturnInvoiceDateReasonNetVATCost returned
A sales return credits Sales Returns, not Sales. Netting it against revenue quietly improves the period's margin because goods came back (Section 50).
Purchase returnsStranded landed cost —
ReturnSupplierDateSupplier creditRecoverable VATInventory relievedStranded landed cost
The purchase price comes back from the supplier; the freight and duty already spent on those units do not. That stranded landed cost is a real cost of the return (Section 51).
ClaimsOpen claims —
ClaimKindAgainstDocumentAmountStatusSettled
A claim is a receivable with a status. A rejected one is written off rather than left open — an open claims list that includes claims the carrier refused two years ago overstates assets for as long as nobody reads it (Section 52).
Sales returnDamaged goods are not restored to stock. That is how they get sold twice.
LineLotSKUQuantityUnit priceUnit costConditionReason
1
Purchase returnStranded landed cost
Raise a claimA claim is a receivable with a status. A rejected one is written off rather than left open — an open claims list that includes claims the carrier refused two years ago overstates assets for as long as nobody reads it (Section 52).

A settled claim states what was actually received; it is rarely the amount claimed.