Absorption costing

Abnormal spoilage is spoilage that would not arise under efficient operating conditions; it is not inherent in a particular production process.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Abnormal spoilage. Spoilage that would not arise under efficient operating conditions; it is not inherent in a particular production process.

According to Managerial Accounting by Braun, Tietz (5th edition),

Absorption costing. The costing method where products "absorb" both fixed and variable manufacturing costs.