DEA Form 41: Recording breakage or spillage does not constitute a loss because the registrant can account for the controlled substances and requires 2 witnesses.

• A. False.
• B. It depends on the substance.
• C. True.
• D. Only for Schedule II.

Answer: (C)

In this situation, breakage or spillage isn’t treated as a loss as long as you can account for the substance and follow the proper destruction procedure with two witnesses documented on DEA Form 41. The key idea is that the material is still in your control and can be reconciled, so it’s not missing or stolen. DEA Form 41 is specifically for documenting the destruction or disposal of controlled substances, and requiring two witnesses helps ensure an accurate, verifiable record of what happened and how much was destroyed. If you can verify the exact amount that was destroyed and the remainder accounted for, you’ve maintained compliance and avoided labeling it as a loss. On the other hand, if you cannot account for all of the substance, then it would be treated as a loss and reported accordingly.