How do you put a value on customer service? You don't. The ledger shows accounts payable and accounts receivable and whole lot of other stuff, but there's no line in the ledger for 'returns due to customer service'. If it can't be counted, it can be ignored. Once a company loses the customer service idea, it usually doesn't come back up again except as a last ditch measure to prevent bankruptcy. Everybody wants a job, but they don't get paid for customer service.

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"He was kinda funny lookin'"