Construction
Material Wastage / Breakage on Site
Writing off materials damaged or wasted beyond acceptable norms on the construction site.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Material Wastage Expense | Expense (+) | 3,500.00 | - |
| Work-in-Progress / Material Inventory | Asset (-) | - | 3,500.00 |
💡 Accountant's Note
Normal wastage is usually built into the bill of quantities. Abnormal wastage (theft, negligence, accidents) is expensed separately so project managers can identify efficiency problems.
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