Shiit Audio, if you click on their ‘Deals’ product from their main drop-down menu defines ‘B Stock’ and other factory discounted items in much the same terms used by others. Their verbiage follows:
“What is B-Stock and Closeout?
This is a place where we put all the stuff that doesn’t meet our cosmetic standards, or is returned from customers, or we found while cleaning out the shop (no kidding.) Everything we sell here is covered by the full factory warranty. However, all sales here are final. There’s no 15-day return period. There are no trade-ups. If you know what you want, that’s great. If you may need to try a few things, better to go with the regular product listings.
B-Stock: These products may have minor cosmetic blemishes. No, we can’t be super-specific what they are, other than they’re minor. They may not even have any blemishes, if they’re clean returns. Those are also considered B-Stock. B-Stock is recertified and meets all performance standards.
Closeout: These products are standard A-stock, but are past the end of their production life. As with B-stock, these products are fully tested and meet all of their original performance standards.”
I just find their definitions exceptionally clear (as are most of their documentation (although I wish they would flesh out their manuals a bit).