Normal Spoilage is planned spoilage. Discuss A - The line normal spoilage is planned spoilage means that during production, there will always be spoilage of product no matter how efficient the company is. Each company has to plan for a certain amount of spoilage because companies will not always make their product perfectly without any errors or spoilage. Instructors Q - Does this mean a company shouldn't even waste time trying to reduce/eliminate it? Criteria None Reference - Horngren, C. T., Datar, S.M., Foster, G., Rajan, M., & Ittner, C. (2009). Cost Accounting: A Managerial Emphasis (13th ed.). Upper Saddle River, NJ: Pearson Prentice Hall, pp. 640, 648-649