Loss through voluntary sacrifice of any part of the ship or cargo, or an expenditure to safeguard the ship and remaining cargo from imminent threat. General average losses include jettison, discharging cargo to refloat a ship, etc. A general average expense may occur when a ship is towed to port. An average adjuster works out the value of each ‘saved interest’ who then make general average contributions, proportionately, to the expenditure and the ‘sacrificed losses. Insurance applies to general average if incurred to avoid an insured peril. See GENERAL AVERAGE ADJUSTMENT; GENERAL AVERAGE AGREEMENT; GENERAL AVERAGE BOND; GENERAL AVERAGE EXPENDITURE; GENERAL AVERAGE FUND.