Hello there, xxx_xcvi,

You can track the items you cannot sell or get refund for by creating an inventory adjustment for quantity. Here's how:

1. Click Inventory at the top.
2. Select Adjust Quantity/Value on Hand.
3. Click the Adjustment Type drop-down, and select Quantity.
4. Enter the date of the adjustment.
5. Click the Adjustment Account drop-down, and choose the account to track inventory adjustments.
6. Enter additional information as needed.
7. Find the item you want to adjust.
8. Save the adjustment.

Check this article for more information: Adjust inventory quantity or value.

Please let me know if you need additional help creating the adjustment.