For Abnormal Spoilage we have a term and definition in Accounting.

Abnormal Spoilage (Accounting)

is spoilage that is not part of everyday operations. It occurs for reasons such as the following: out-of-control manufacturing processesunusual machine breakdownsand unexpected electrical outages that result in a number of spoiled units. Some abnormal spoilage is considered avoidable; that isif managers monitor processes and maintain machinery appropriatelylittle spoilage will occur. To highlight these types of problems so that they can be monitoredabnormal spoilage is recorded in a Loss from Abnormal Spoilage Account in the general ledger and is not included in the job costing inventory accounts (work in processfinished goodsand cost of goods sold).

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