Final answer:
The true statement about abnormal spoilage is that it is unexpected and not part of normal operations. It is a waste that occurs beyond the expected level during manufacturing and is usually charged to a loss account in the period it occurs.
Step-by-step explanation:
The statement that is true of abnormal spoilage is: it is unexpected and not part of normal operations. Abnormal spoilage refers to the waste or destruction of materials, products, or inventory beyond what is anticipated during a manufacturing process. It is considered to be outside the normal efficiency and performance of the production system and is usually not factored into standard cost estimates. It can occur due to equipment failure, process errors, or other unforeseen circumstances. This type of spoilage should be carefully analyzed to determine its cause and to take appropriate corrective measures in order to prevent recurrence.
Abnormal spoilage is generally charged to a loss account in the accounting period it occurs, rather than being allocated to the costs of any finished goods or work in process. It is not expected as part of the production process, unlike normal spoilage which is predictable and often factored into the product cost. As such, abnormal spoilage costs are typically written off as a loss because they cannot be absorbed into the cost of products like normal spoilage can.