Abnormal gain

Sometimes, loss under a process is less than the anticipated normal figure. In
other words, the actual production exceeds the expected figures. Under such a situation the
difference between actual and expected loss or actual and expected production is known asabnormal gain. So abnormal gain may be defined as unexpected gain in production under
normal conditions. The process account under which abnormal gain arises is debited with the
abnormal gain. The cost of abnormal gain is computed on the basis of normal production.