Saesneg: impairment of investments

Rhan ymadrodd

Enw, Gwrywaidd, Unigol

Diffiniad

Impairment losses recognise the loss in value of a fixed asset not related to its day-to-day use. They cover mainly depreciation for doubtful receivables, inventories and/or amortisation of goodwill and other intangible fixed assets. Also called write-downs.