Restaurant
Abnormal Food Spoilage (Power Cut / Fridge Failure)
Writing off a large batch of inventory lost due to an unexpected refrigeration failure.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Loss from Abnormal Spoilage | Expense (+) | 600.00 | - |
| Food & Beverage Inventory | Asset (-) | - | 600.00 |
💡 Accountant's Note
Unlike normal spoilage (which is built into food cost), abnormal losses from avoidable events are recorded separately as a loss so management can identify and address the cause.
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