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Loss

Description: 1. General: Unrecoverable and usually unanticipated and non-recurring removal of, or decrease in, an asset or resource. 2. Accounting: (1) cost that produces no benefit, (2) decrease in value, (3) excess of expenditure over income, (4) excess of cost over the net proceeds from a transaction. 3. Insurance: (1) reduction in the value of an insured property due to an insured peril, (2) amount sought in an insurance claim, or (3) amount paid under an insurance contract.

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