Neidio i'r prif gynnwy

Saesneg: asset impairment

Cymraeg: amhariad ased

Rhan ymadrodd

Enw, Gwrywaidd, Unigol

Lluosog

amhariad asedau

Diffiniad

An unexpected or sudden decline in the service utility of a capital asset, such as a factory, property or vehicle. This could be the result of physical damage to the asset, obsolescence due to technological innovation, or changes to the legal code. Impairments can be written off.