Casualty A casualty is the damage, destruction, or loss of propertyresulting from an identifiable event that is sudden, unexpected, orunusual. A sudden ERROR MSGevent is one that is swift, not gradualor progressive. An unexpected event is one that is ordinarilyunanticipated and unintended. An unusual event is one that is not a day-to-dayoccurrence and that is not typical of the activity in which you wereengaged. Deductible losses.Deductible casualty losses can result from a number of differentcauses, including the following. Car accidents(but see Nondeductible losses,Oostende accommodationnext, for exceptions). Earthquakes. Fires (but see Nondeductible losses, next, forexceptions). Floods. Government-ordered demolition or relocation of a home thatis unsafe to use because of a disaster as discussed underDisaster Area Losses, later. Hurricanes. Mine cave-ins. Shipwrecks. Sonic booms. Storms. Tornadoes. Vandalism. Volcanic eruptions. Nondeductible losses.strategia kenoA casualty loss is not deductible if the damage or destruction iscaused by the following. Accidentally breaking articles such as glassware or chinaunder normal conditions. Alojamiento en moteles DresdenA family pet. hotels GentA fire if you willfully set it, or pay someone else to setit. A car accident if your willful negligence or willful actcaused it. The same is true if the willful act or willful negligenceof someone acting for you caused the accident. Progressive deterioration (explained next). Progressive deterioration.Loss of property due to progressive deterioration is not deductibleas a casualty loss. This is because the damage results from a steadilyoperating cause or a normal process rather than from a sudden event.The following are examples of damage due to progressive deterioration. The steady weakening of a building due to normal wind andweather conditions. The deterioration and damage to a water heater that bursts.But the rust and water damage to rugs and drapes caused bythe bursting of a water heater does qualify as acasualty. Most losses of property caused by droughts. To bedeductible, a drought-related loss generally must be incurred in atrade or business or in a transaction entered into for profit. Termite or moth damage. The damage or destruction of trees, shrubs, or other plantsby a fungus, disease, insects, worms, or similar pests. But,a sudden destruction due to an unexpected or unusual infestationby beetles or other insects may result in a casualty loss.