Shrinkage

Shrinkage is a term that refers to the amount of goods that were stolen by employees and customers.

Shrinkage in the United States is often high enough to justify the cost of security guards and security cameras. Sometimes owners will include other factors in shrinkage such as the amount that lost due to rot or cashier errors.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/shrinkage/