Fraudulent returns are somewhat different from return frauds. A fraudulent return could be used to perpetrate inventory theft, the stealing of funds due to the submission of fake invoices, or sales commission fraud, and generally involve the product 'as is'. Return frauds are those that rely on an alteration made to disguise the fact that the original item is not truly the one being returned. The problem with simply removing components is that it is a little obvious upon inspection. Components might be swapped with non-working replacements to mask the theft of the original's good components. Removed components fraud involves the removal of components from an item before the item is returned. Electronic gadgets are an easy target for this fraud with their memory modules, mother boards, audio-video cards, and other components. Companies with warranted products may be required to hold specific cash reserves to cover anticipated losses, performing similar calculations and forecasts as are done with insurance-industry actuarial tables.