- abnormal spoilage
- Avoidable waste, scrap, and defective goods arising from manufacturing processes. In contrast to *normal spoilage, abnormal *spoilage is not considered to be an inherent part of a manufacturing process, and it tends to be expensed as incurred.
Auditor's dictionary. 2014.
Look at other dictionaries:
Abnormal Spoilage — 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 … Investment dictionary
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