Thank you for your replies. The purpose of the question wasn't to propose tax avoidance; rather, the company is considering purchasing equipment that it may need to return if it doesn't work out for its needs.
Simply wanted to know if returning items the following year severely complicates tax reporting or triggers an audit, and if so, perhaps they should just wait until the following year to purchase to avoid any issues.
But if such a scenario is common and the refund is simply declared as income the following year, it doesn't sound too cumbersome to act on purchasing the equipment now.
