January is when retailers try to get their house back in order. They’ve got seasonal inventory to clear, new sets to build, and demand that usually cools off after December. One study found retail spending drops an average 22.4% between December and January.

Learn how to tackle defective deductions in Q1 returns. Stop losing money to defective deductions with our expert guidance and boost your margins.

Discover the 2026 Grocery Deduction Hotspots! Learn how shortages and unsaleables impact profits and how to tackle grocery deduction challenges.