This includes both ‘bad debt’ or write-offs where the debt cannot be collected, and ‘doubtful debts’ where the debt is unlikely to be repaid due to financial difficulties.
Mae hyn yn cynnwys ‘drwgddyledion’ neu ddyledion a ddilëir pan na ellir eu casglu a ‘dyledion amheus’ lle mae'r ddyled yn annhebygol o gael ei had-dalu oherwydd anawsterau ariannol.