- abnormal loss
- The loss arising from a manufacturing or chemical process through abnormal waste, shrinkage, seepage, or spoilage in excess of the normal loss. It may be expressed as a weight or volume or in other units appropriate to the process; it is usually valued on the same basis as the good output. An abnormal gain is an unexpected surplus of output that may occur if the actual loss is less than anticipated.
Accounting dictionary. 2014.
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