1. Normal loss is the loss which are generally uncontrolable or unavoidable. These will be tend to occur. example of normal loss is evaporation durring Boiling of milk or furniture scrap.
On the other hand Abnormal loss are controllable, hence avoidable. Example theft or fire etc. these are generally due to human error.
2. expected expenses means estimated cost of Production which are estimated on the basis of advance actual unit to be produced. in simple terms these are the prediction of cost...
3. Idle time are those for which no production are made but wages are paid.. Its teatment are as
* Normal & uncontrollable :- charged to Overhead being common in nature.
* Abnormal & controllable :- Tr. it to Costing P/L