The correct answer is: abnormal loss.
An abnormal loss is a loss that is greater than the expected or normal loss. It is usually caused by unexpected events, such as natural disasters or accidents. Abnormal losses can have a significant impact on a company’s financial performance.
A normal loss is a loss that is expected to occur in the normal course of business. It is usually caused by factors such as wear and tear, obsolescence, and market conditions. Normal losses are typically included in the cost of goods sold.
A seasonal loss is a loss that occurs during a particular time of year. It is usually caused by factors such as changes in weather patterns or consumer demand. Seasonal losses are typically offset by gains during other times of the year.
An abnormal gain is a gain that is greater than the expected or normal gain. It is usually caused by unexpected events, such as natural disasters or accidents. Abnormal gains can have a significant impact on a company’s financial performance.
In the context of the question, the actual loss is more than the estimated normal loss. This means that the loss is abnormal.