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, abnormal spoilage is recorded as a separate item: loss from abnormal spoilage.

Material spoilage is often discovered during the inspection and quality control process. In job costing, spoilage can be assigned to specific jobs or units, or can be assigned to all jobs associated with production as part of the overall overhead.

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сверхнормативная порча: ухудшение состояния товарных запасов или сырьевых материалов сверх обычного или ожидаемого уровня; такое ухудшение обычно рассматривается как дополнительный расход, а не производственные затраты.