The correct answer is: Abnormal gain.
Abnormal gain arises where the actual process loss is less than the normal predetermined process loss. It is a gain that is not expected to occur in the normal course of business. It can be caused by a number of factors, such as improved efficiency, better quality control, or favorable market conditions.
Normal loss is the amount of loss that is expected to occur in the normal course of business. It is a loss that is not considered to be abnormal or unusual. It is usually caused by factors such as normal wear and tear, spoilage, or evaporation.
Abnormal loss is a loss that is not expected to occur in the normal course of business. It is a loss that is considered to be abnormal or unusual. It is usually caused by factors such as accidents, negligence, or fraud.
D is not the correct answer because it is not a type of loss.