What term best describes a loss that occurs when an individual breaks into a safe and leaves visible signs of forcible entry?

The term that best describes a loss involving breaking into a safe and leaving visible signs of forcible entry is burglary. Burglary specifically refers to the unlawful entry into a structure, typically a building, with the intent to commit a crime inside, such as theft. The act of breaking into the safe indicates that there was intent to commit a crime, and the visible signs of forced entry confirm that the entry was not authorized.

In contrast, theft generally refers to the act of taking someone else's property without permission, without focusing on how the entry was made. Robbery involves taking property from a person through force or threat, emphasizing the confrontational aspect, which is not present in the scenario described. Vandalism refers to the intentional destruction of property, which does not align with the act of breaking into a safe to commit theft. Thus, burglary is the most accurate term to describe this situation.