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Term: Abnormal Spoilage

19 Mar 2014

The waste or wrecking of inventory beyond what is expected in normal business processes. Abnormal spoilage can be the result of broken machinery or from inefficient operations, and is considered to be at least partially preventable. In accounting, abnormal spoilage is recorded as a separate item: loss from abnormal spoilage.

Covid-19 – Johns Hopkins University

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