What is abnormal profit and abnormal loss??

Dear student. 1.Abnormal loss means that loss which is caused by unexpected or abnormal conditions such as accident, machine breakdown, substandard material etc. From accounting point of view we can say that abnormal loss is that loss which occurred over and above normal loss. 2. Abnormal profit: If the actual loss of a Process is less than that of expected loss then the difference between the two will be treated as abnormal gain. Hope it isclear to you. Regards