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Abnormal Spoilage is a spoilage that is not part of everyday operations. It is recognized as a loss when discovered. It occurs for the following reasons: out-of-control manufacturing processes, unusual machine breakdowns, and unexpected electrical outages that result in a number of spoiled units. Some abnormal spoilage is considered avoidable. If machinery is monitored and maintained appropriately, little spoilage will occur. Abnormal spoilage is generally recorded in an abnormal spoilage account in the general ledger and is not included in the job costing inventory accounts.