The following are not losses, and the provisions of this part do not apply to them:

(a) stores and equipment which have become unserviceable through fair wear and tear and disposed of as laid down in these Regulations;

(b) arrears of revenue, outstanding claims, outstanding advance or loan recoveries, or over-payments until such time as they are declared to be irrecoverable or uncollectable in accordance with these Regulations;

(c)  ex- gratia payments approved by appropriate authority;

(d) remission of tax, fee or penalty in accordance with the Financial Administration Act, 2003  (Act 654); and

(e) normal wastage of stores as result of evaporation or loss of weight during storage, or specified limits of normal wastage laid down in Departmental Accounting Instructions.