Sale or Return [Basis], SoR

Refers to supplying retailers with products to sell which, if unsold, can be returned by the retailer. SoR can mean supplying without receiving the wholesale price until the product is sold, the goods are returned for a refund of the retail price. In some instances rather than a return of the goods, whose value may have been exhausted, the retailer provided proof that the products were not sold – for example by cutting the masthead off unsold newspapers and returning them or tearing the covers off paperback books – the retailer then pulps or destroys the remainder of the item.