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Chargeback / return vs COGS — claim map
GuideChargeback / return vs COGS — claim mapBack to article
Returns can restock. Chargebacks and CB fees are period hits. Filter before you change landed COGS.
| Claim | Reality | Where it lands | Do not |
|---|---|---|---|
| Chargeback lowers landed COGS | No. CB debit and fee are after the sale — period hits | Contra-revenue / expense — not factory or inbound | Stuff CB fees into the next unit’s landed cost |
| Every refund reverses COGS | Only if the unit is restocked sellable. Keep-the-goods and damaged do not | Restock → inventory back; else period cash hit | Assume every Amazon return is sellable again |
| CB fee belongs in unit COGS for max CAC | No. Fee is a period processor line. Contribution paths already have a place for fees | Fee waterfall / contribution — not landed COGS | Bake last month’s disputes into factory cost |
| Damaged return cheapens the next PO | No. Write-down that unit. Next PO still needs full landed cost | Inventory write-down | Lower inbound freight because one unit came back broken |
| This page builds landed cost | No. Landed COGS is factory + inbound + duties + 3PL pick | N/A — open landed COGS for the build | Skip the build because you mapped returns |
| Keep-the-goods refund restocks inventory | No. The unit stayed with the buyer. Cash left; inventory did not return | Period refund — COGS on the shipped unit usually stays | Add a phantom unit to on-hand |
Filter the claim. Restocked returns can reverse COGS. Chargeback debits and fees are period hits. Landed cost for the next PO is a different page.
Pairing procedure: Where chargebacks and returns hit COGS. Topic: Stock.
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