Use Standard Receipt (no inspection) for RMA and initiate pending credit/ pending COGS correction on

I have below requirement:

1. When Customer returns product then first it gets received by receiver and put into receiving location, at this time RMA Amount should be treated as pending credit and pending COGS

2. When final disposition is being made then pending credit should be issued to customer and pending COGS should update DCOGS/COGS

Any pointer in this regard will be helpful to me