NormalLossesndashamountoflosswhichcanrsquotbeavoidedbecauseofthenatureofmaterialorprocessThislossisexpectedundernormalconditionsExamplendashunavoidablespoiledquantitiesandthecostofitistobeabsorbedbygoodproductionNormalLossisgenerallydeterminedasaofInputIfNormalLossisphysicallypresentintheformofscrapitmayhavesomevalueandwillbecreditedtoProcessAc