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What are the Difference between Wastage and Scrap?

The Difference Between Wastage and Scrap. (Cost Accounting)

Wastage: Wastage comprises invisible loss, visible loss that can not be collected and also un-saleable portion of the collected loss. It is that portion  of material which is lost during handling, storing and use of material. Example of wastage may be smoke, dust, gases, slag etc.

Smoke picture, by Brunheroti for: word objects photoshop contest ...

Image Source: pxleyes.com/images/contests/word-objects/fullsize/Smoke-4d6dc3bd940c6_hires.jpg

Scrap: Scrap is the unusable loss which can be sold. It is residence which is measurable and has a minor value. It arrives due to the processing of material, absolute stock or defective parts etc. i.e. a saw dust in timber industries, off-cuts and cut-pieces in leather industries etc.

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