The costs associated with acquiring the defective products and materials for repair or refurbishing items, plus any finance, planning, and information technology costs to support return activityWork performed by people, equipment, technologies,.... Includes all applicable elements of the Level 2 components material acquisition costIn cost accounting, the cost required to obtain on... (acquiring materials for repairs), supply chain-related finance and planning costs, and supply chain managementSupply chain management encompasses the planning a... cost.