[Note 7] This is calculated on a current cost basis (generally on a straight line basis over 10 years) with an adjustment to allow for the effect of capital grants.
[Nodyn 7] Cyfrifir hyn ar sail costau cyfredol (ar sail llinell syth fel arfer, dros gyfnod o 10 mlynedd), a’i newid i ddangos effaith grantiau cyfalaf).