Which of the following items is often excluded from commercial credit returns programs?

The correct answer is based on the nature of controlled substances and the regulatory framework surrounding them. Controlled substances are highly regulated due to their potential for abuse, addiction, and adverse health effects. As a result, they are often excluded from commercial credit returns programs to prevent misuse and ensure compliance with strict legal requirements.

Companies usually handle returns of controlled substances with caution, adhering to specific regulations that dictate how they can be disposed of or returned. On the other hand, items like expired pharmaceuticals, cosmetic products, and medical devices may have different guidelines and processes that allow for their return or recycling under certain conditions. This regulatory rigor surrounding controlled substances explains why they are typically not included in standard returns programs.