This refers to proceeds or profits which exceed the typical levels for a commercial transaction.
Abnormal gains typically occur when a business takes advantage of a distortion in the market, for example a sudden weather change enabling a monopoly rain-ware retailer to treble their price for umbrellas. Typically, abnormal gains are short term as the market adjusts (through new entrants, substitution or reduced demand) to the distortion. In process management, abnormal gain occurs when more products are produced than expected from a given set of raw materials.
Abnormal gain is a term normally found in management accounting.
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