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Advance return processing (ARS) is a new functionality offered by SAP in S4. It has features that are more suitable for CPG companies wherein cost of return is high compared to cost of the products. And also when such returned stock cannot be re-sold due to various reasons such as stale norms, promo products etc. In ARS, CPG Clients have options to decide if they want to bring goods back to their warehouse or want to destroy at customers’ location.