COGS/DCOGS entries for Service RMAs & out of warranty RMAs

Hi,

trying to find out the accounting enteries (COGS/DCOGS) for the below RMA types (RMA without Sales Order)?

#1: RMA - Advance Replacement Order type

      Line 1: Ship Only Line  -- Ship the product to customer

      Line 2: Return w/receipt - Return the damaged product

#2: RMA - Out of Warranty Order type (Repair and Return)

       Line 1: Return w/receipt - Return the damaged product

       Line 2: Ship Only Line -- Ship the repaired product to customer

If you can share the tips/whitepapers regarding the COGS/DCOGS entries that would be great.