What are the top three leading items that contribute to food loss?

The correct choice identifies theft, overcooking, and improper procedures as the key contributors to food loss. Theft plays a significant role in food loss as it directly reduces the inventory available for serving customers, impacting the business's bottom line. Overcooking is another critical factor; it not only affects food quality but also leads to items being discarded rather than sold. Improper procedures, encompassing things like inadequate portion control and inefficient food preparation practices, can also lead to increased waste and loss.

Other options may include valid elements like spoilage or employee mistakes, but they do not fully capture the top three leading causes based on the context provided. By focusing on theft, overcooking, and improper procedures, the selected answer addresses both direct loss of food due to theft and the waste associated with operational inefficiencies that can arise from overcooking and procedural errors. Each of these factors underscores the importance of effective management practices in the food industry to minimize losses and ensure cost efficiency.