Breakage is that amount of revenue generated from unclaimed prepaid services or unused gift cards. The amount of breakage is difficult to estimate in advance, which can complicate the related accounting. Breakage results in pure profit for retailers, since there is no offsetting cost of goods sold.

Example of Breakage
A mother buys a $100 gift card for her daughter. The seller receives $100 from the mother in exchange for the card, which is essentially an obligation of the seller to provide goods to the daughter at a later date. She then uses the card to make purchases totaling $96, after which she discards the card. The unused $4 on the gift card represents breakage for the seller.

https://www.accountingtools.com/articles/breakage#:~:text=Br...

Breakage Defined
Breakage is an accounting term that identifies revenue recognized from services that are paid for but not used.

The most familiar example of breakage is in gift cards. Many retailers sell gift cards because they know that a certain percentage of the gift cards they sell will never be redeemed. Some gift cards will get lost, some will get thrown away and some will just get forgotten. In every case, unredeemed gift cards represent additional profit for the issuer.

From a personal finance and miles/points perspective, breakage represents the value that you lose when gift cards, miles, points, certificates or other stores of value expire, are lost or otherwise go permanently unused.

https://www.forbes.com/advisor/credit-cards/what-is-breakage...

What is free of charge order?
A sales document for delivering goods to a customer free of charge. You can create free of charge deliveries for sending samples of your products to the customer. The system will then generate a delivery based on the free-of-charge delivery.

https://help.sap.com/docs/SAP_ERP/13ceb03a406645d0b859b3173a...