This transaction set is used to request or communicate credit or debit adjustments between trading partners. Sellers, distributors, or service providers send the 812 to their buyers or customers to propose financial adjustments—such as corrections to charges, allowances, or billing errors. Buyers may also send it to sellers to request adjustments. The document is structured around the Beginning Credit/Debit Adjustment (BCD) segment, which establishes the adjustment type and amount, while the Name (N1) loop identifies the parties involved. Additional detail is provided through optional segments like Date/Time Reference (DTM) for timing information and Service, Promotion, Allowance, or Charge Information (SAC) for describing the nature of adjustments.

For example, if RetailCorp discovers that TechSupply overfilled an order, resulting in excess inventory charges, RetailCorp sends an 812 to TechSupply. The BCD segment specifies a debit adjustment amount, the N1 loop identifies both companies, and SAC segments itemize each incorrect charge being reversed. If the adjustment applies only to specific store locations, the CDD loop with subordinate N11 and N1 references targets the adjustment to those stores, enabling TechSupply to process partial credits. The DTM segment can specify when the adjustment becomes effective, helping both parties align their accounting records.