Expired medicine - normal loss ?

Expired medicine cannot be considered as normal loss because it is not a normal or expected occurrence in the regular course of business. Normal loss refers to the expected and unavoidable loss of goods that occurs during the manufacturing process, such as the loss of material during production, or the loss of product during storage or transportation.

Expired medicines are not an expected loss because they have not been consumed by the end-user and have lost their efficacy or potency. These medicines cannot be sold or used for their intended purpose and must be properly disposed of. Therefore, expired medicine is typically considered as an abnormal or non-standard loss and may be subject to specific regulations for proper disposal.