Question

Which of the following is considered to be normal loss of material?

• A. Loss due to theft
• B. Loss due to breaking the bulk
• C. Loss due to careless handling
• D. Loss due to damages

Answer 1

Answer:

B. Loss due to breaking the bulk

Normal loss refers to unavoidable, expected loss in the process of handling or production. Breaking the bulk (e.g., spillage or wastage during packaging/transport) is considered normal. Theft, careless handling, and damages are abnormal losses.