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In this video tutorial, Matt Holquist from QuickBooks University discusses how to refund customer credits in QuickBooks. He addresses the issue of outstanding credits that are left sitting without any transactions to apply them to, effectively creating negative accounts receivable. The tutorial explains the necessity of returning these true credits to customers, as they cannot be offset against any purchases. Matt also invites viewers to check out the QuickBooks University website for a master class and three free mini courses on common mistakes in QuickBooks.