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A Return Merchandise Authorization (RMA) is a transaction whereby the recipient of a product arranges to return goods to the supplier to have the product repaired or replaced or in order to receive a refund or credit for another product from the same retailer or corporation within the product's warranty period.

An RMA is also known as a "Goods Return Authorisation" or GRA (depending on the country).

The RMA process and the issuance of an RMA is a key gatekeeping moment in the Reverse Logistics cycle.

Source: http://en.wikipedia.org/wiki/Return_merchandise_authorization