It's all stuff for accountants, isn't it? Gain and loss?
As I've picked it up, over the years, from various forum contributors, In theory...
Gain is something that happens at the input, to ensure that there is enough, but not too much, signal for the amplifier to do the needful with and
Loss (otherwise known as attenuation) is how we ensure that the amplifier's output is listenable not deafening.
But, I have been told, in practice, it might not be like that at all: it could even be just different ranges of attenuation.