Actual loss is more than the predetermined normal loss, it is ________.

Actual loss is more than the predetermined normal loss, it is abnormal loss. Abnormal loss is the extra loss resulting when actual loss is greater than normal or expected loss, and it is given a cost. The abnormal loss is valued at the some unit rate as 'good' units and do not affect the the cost of good production. The cost is analysed separately in an abnormal loss account.