SuiteAnswers 32504 states that COGS from the Item Receipt from a STANDALONE Customer Return Authorization would be based on the costing method in the Item record. We do not have default return cost and the costing method is FIFO. When I tested it, the COGS was based on the earliest or oldest FIFO layer which seems to be consistent with the article. However, is it always the case? So, whenever we have item receipts from standalone Customer Return Authorization, they will be always based on the FIRST FIFO layer? Although we can override it, we've got so many returns sometimes in an excel file and will be more convenient to rely on NS item receipt COGS calculation.