Refund, return, and write-off processing

The system records all customer refunds, partial refunds, replacements, and compensation payments, and links them to the original sales orders. Original sales revenue and corresponding COGS are written off, and replacement logistics costs are recorded separately. Return rates and refund amounts are regularly analyzed to identify the reasons for high return rates, and related write-off adjustments are reflected in the monthly profit and loss statement to ensure that net profit calculations do not include cancelled revenue.