MERCHANDISE RETURN SERVICES, NAMELY, PROCESSING CUSTOMER, RETAILER AND DISTRIBUTOR MERCHANDISE RETURNS, RETURNING MERCHANDISE TO MANUFACTURERS AND DISTRIBUTORS, DISTRIBUTION SERVICES AND ONLINE RETAIL AND DISTRIBUTION SERVICES FEATURING RETURNED MERCHANDISE, EVALUATING RETURNED MERCHANDISE FOR RETAILERS, MANUFACTURERS AND DISTRIBUTORS, PROVIDING INFORMATION ON RETURNED MERCHANDISE TO RETAILERS, MANUFACTURERS, AND DISTRIBUTORS; AND BUSINESS CONSULTATION IN THE FIELD OF MERCHANDISE RETURN MANAGEMENT, ALL FOR MERCHANTS AND INTERMEDIARIES THAT CONDUCT TRANSACTIONS