Differentiate normal loss from abnormal loss with examples to support the answer.

Normal loss refers to the unavoidable loss of materials or products that occurs during the production process and is considered a normal part of the production process. It is accounted for in the cost of production and is expected to occur at a consistent rate. Examples of normal loss include evaporation of liquids during processing, breakage of materials during handling, and shrinkage of raw materials during cooking.

Abnormal loss, on the other hand, refers to the unexpected or unusual loss of materials or products that occurs due to factors such as accidents, equipment malfunctions, or human error. Abnormal loss is not accounted for in the cost of production and is typically investigated to identify the root cause and prevent future occurrences. Examples of abnormal loss include a machine breakdown leading to the spoilage of a batch of products, a fire destroying a warehouse of finished goods, or theft of inventory.

In summary, normal loss is a predictable and expected part of the production process, while abnormal loss is an unexpected and irregular occurrence that disrupts normal operations.

Normal Loss

- Gradual and age-appropriate: Occurs slowly over time and is expected as part of normal development.
- Developmentally appropriate: Skills lost are those that are typically lost at a certain age or stage.
- Recoverable: With appropriate intervention, the lost skills can be regained.

Examples:

- Toddlers losing their ability to walk: Typically lose this skill temporarily when learning to run.
- School-aged children losing their ability to read: May experience setbacks due to difficulties with a particular book or subject.
- Older adults losing their ability to play golf: May decline due to age-related physical limitations.

Abnormal Loss

- Sudden and/or severe: Occurs rapidly and involves a significant loss of skills.
- Developmentally inappropriate: Skills lost are those that are not typically lost at a particular age or stage.
- Persistent: Lost skills are not regained with intervention or may only be partially regained.

Examples:

- Stroke patient losing their ability to speak: A sudden loss of language skills due to brain damage.
- Child with autism losing their ability to play: A significant loss of social and communication skills in a young child.
- Dementia patient losing their ability to walk: A gradual but persistent decline in mobility due to brain degeneration.