The correct answer is: A. abnormal loss.
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 or unexpected circumstances. Abnormal losses are not included in the cost of inventory because they are not considered to be a normal part of the cost of doing business.
A normal loss is a loss that is expected to occur in the normal course of business. It is a loss that is caused by ordinary and usual circumstances. Normal losses are included in the cost of inventory because they are considered to be a normal part of the cost of doing business.
A seasonal loss is a loss that occurs during a particular season. It is a loss that is caused by factors that are specific to a particular season. Seasonal losses are not included in the cost of inventory because they are not considered to be a normal part of the cost of doing business.
A standard loss is a loss that is based on a standard or expected amount. It is a loss that is calculated using a formula or method that is based on historical data. Standard losses are not included in the cost of inventory because they are not considered to be a normal part of the cost of doing business.