The correct answer is A. normal loss.
A normal loss is a loss that is expected to occur in the normal course of business. It is a loss that is inherent in the nature of the product or service being produced. For example, a bakery may expect to lose a certain amount of bread due to spoilage. This loss is considered to be normal and is not included in the cost of goods sold.
An abnormal loss is a loss that is not expected to occur in the normal course of business. It is a loss that is caused by unusual circumstances, such as a natural disaster or a fire. Abnormal losses are included in the cost of goods sold.
A net loss is a loss that occurs when a company’s expenses are greater than its revenues. A gross loss is a loss that occurs when a company’s cost of goods sold is greater than its sales revenue.
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