Costing treatment..

Normal loss wil be charged to cost of the product ,abnormal will be transferred to profit and loss...

Normal loss is a process loss and therefore anticipated while abnormal loss is occured due to unexpected events.So normal loss will form part of cost of production will be apportioned to units actually produced during the period While abnormal loss will be debited to p/l account to reduce conpanies income during the period.Further reason for such abnormal loss will form part of notes of accounts as disclosure.