danaris parent
The 150k is a "loss" in the same way that the movie industry "lost" $500 million (or whatever it is that they claimed) to piracy: revenue that they think they should have gotten, but didn't.
I agree it's up to interpretation, but in this scenario, the seller has shipped a set number of goods that the customers have paid for. The revenue has been generated but not moved successfully through a service provider to the final destination.
So it's not just an estimate. The money is not imaginary, it has already been collected from the customers.