In accounting differentiate normal loss from abnormal loss?

Certain losses are inherent in the production process and cannot b eliminated.
These losses occur under efficient operating conditions and are referred to as Normal or uncontrollable losses.

-In addition to losses which cannot be avoided, there are some losses which are not expected to occur under efficient operating conditions, for example the improper mixing of ingredients, the use of inferior materials and the incorrect cutting of cloths. These losses are not an inherent part of the production process and are referred to as abnormal or controllable losses.
-Normal loss is the loss expected during a process. It is not given a cost.
-Abnormal losses is the extra loss resulting when actual loss is greater than normal or expected loss ,and it is given a costs.
-Since an abnormal loss is not given a cost, the cost producing these units is borne by the good units of output.
-Abnormal loss and gain units are valued at the same rate as "good" units. Abnormal events do not therefore affect the cost of good production. Their costs are analyzed separately in an abnormal loss or abnormal gain account