No, we do not typically have a separate Normal Loss Account. Normal loss is an inherent part of the production process, and its cost (after deducting any scrap value) is absorbed by the good units produced. In accounting, the normal loss is usually credited directly to the Process Account at its scrap value, and the remaining cost is spread over the expected output. A separate ledger account for normal loss is generally not maintained because it is considered a normal cost of production rather than an unusual event requiring a distinct account for tracking profit or loss.