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Hi, thank you for using Intuit turbotax Live Community
Return and allowances on form T2125 are adjustments to sales. See below:
The example shows sales of $11,100. But that amount includes returns of $100. This reduces the Gross Sales to $11,000. These items are technically adjustments to sales and not expenses.
Hope this helps
‎November 21, 2019
7:02 AM