In the REA enterprise ontology, the act of a shipping clerk sending defective or unwanted goods back to a supplier is a(an)

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An economic increment reversal event is an event that reverses an economic increment event. In this case, the shipping clerk sending defective or unwanted goods back to a supplier is an economic increment reversal event because it reverses the economic increment event of the supplier sending the goods to the customer.

In the REA Enterprise Ontology, the Act of a Shipping