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Return merchandise authorization. A return merchandise authorization ( RMA ), return authorization ( RA) or return goods authorization ( RGA) is a part of the process of returning a product to receive a refund, replacement, or repair to which buyer and seller agree during the product's warranty period. [1] [2]
t. e. Cost of goods sold ( COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred ...
Rail transport terms are a form of technical terminology applied to railways. Although many terms are uniform across different nations and companies, they are by no means universal, with differences often originating from parallel development of rail transport systems in different parts of the world, and in the national origins of the engineers and managers who built the inaugural rail ...
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