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Definition: Eithrio swm nad yw'n un net (er enghraifft treth) wrth gyfrifo swm arall.
Notes: Term o faes cyfrifyddu. Weithiau defnyddir net off, netting off ac ati yn Saesneg i olygu’r un peth. Yn yr achosion hynny, nid oes angen addasu’r term Cymraeg.