Using this method, after the capital value has been derived (taking into account construction costs, the age of the property and the land value), the decapitalisation rate is applied.
Gan ddefnyddio'r dull hwn, ar ôl deillio gwerth y cyfalaf (gan ystyried y costau adeiladu, oed yr eiddo a gwerth y tir), caiff y gyfradd ddatgyfalafu ei chymhwyso.