English: asset impairment
Welsh: amhariad ased
Subject: Cyllid ac ystadegau
Welsh definition: 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.
Plural: amhariad asedau