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).

This definition is in context to Accounting. See more contextual defintions for Abnormal Spoilage.