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period and product
Abnormal spolage is part of overhead expenses, as it is viewed as a cost of running the operation, rather than a direct cost.
Note that normal spoilage (uncontrolable) is part of COGS
They practice Total Quality Management. The view here is that no spoilage is normal and keeps standards high.
what are beer spoilage microoganisms
Spoilage inhibitors are chemicals added to commercially processed foods to prolong or prevent spoilage.