أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Normal loss is the expected loss in a process. Normal gain is the expected gain in a process. If the loss or the gain in a process is different to what we are expecting (i.e. differs from the normal loss or gain), then we have an abnormal loss or an abnormal gain in the process.