Question

when losses are incurred in the normal course they borne by​

Answer 1

Answer:

A normal loss means a loss which is inherent in nature and cannot be avoided. It usually arises due to natural causes such as evaporation, leakage, breakage, etc. We consider it while valuing the closing stock by deducting the quantity of loss from the total quantity.

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Answer 2

Losses due to evaporation, leakage, breakage, dusting, weighment, drying, sublimation of items, and other generally expected but unavoidable reasons are referred to as Normal Losses. It is impossible to avoid such losses. These unavoidable and inherent losses are included in the cost of goods. In other words, good units bear the loss due to regular loss. This natural loss must be recognised when determining the cost of unsold products. Because of typical loss, the cost of unsold products rises in proportion.