Sales order returns can be receipts when the original ISS-SO transaction occurred in the prior cost calculation period. The system then values the SO return at the of the prior period and, therefore, it impacts the unit cost calculation. The system then uses the cost of the current period and considers it an issue when the corresponding ISS-SO transaction occurs in the current cost calculation period.

For items returned in SSM CAR—RMA with ISS-SO with a quantity greater than 0 (zero)— Periodic Costing uses the service return account as the credit account and normal inventory debit.