QB Issue Resolution:

If an item was lost or damaged use inventory adjust, set the adjusting account to cogs-shrinkage and lower the qty on hand

deposit the funds and use other income as the source account for the deposit

or

You could sell the item for the amount received I guess, some would do it that way

Resolution for Issue 'How do I record Amazon inventory reimbursement?' available: Yes (Solved).
Source: Intuit Community forum.

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