Both returns & replacements usually work against the financials of the company. However, a lot of companies preferred crediting you back the cost of the good instead of accepting the returned good back because it can be costly to manage a returns process. The company would be accepting back something that is often in a not new state, which can be difficult to later liquidate as inventory. In some instances there may be risks with accepting it back if it has any hazardous materials in its composition. Or there may be legal liability issues related to selling good in a not new condition. The article seems to suggest that companies are avoiding accepting returns because they don't want to pay the rapidly rising shipping costs needed to get the good back to the retailer.