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Financial function

AMORLINC

Returns prorated linear depreciation for each accounting period under the French system.

Rarely usedDifficulty 1600 · ExpertUsage rank #463 of 520
Practice · 2 questions →

When to use it

Straight-line depreciation for a period under the French accounting system, prorated for the first period.

The shape of it

Syntax
=AMORLINC(cost, date_purchased, first_period, salvage, period, rate, [basis])

Worked examples

  • Full period

    =AMORLINC(2400,DATE(2008,8,19),DATE(2008,12,31),300,1,0.15,1) → 360

    A full period at 15% of cost.

  • Stub period

    =AMORLINC(2400,DATE(2008,8,19),DATE(2008,12,31),300,0,0.15,1) → 132.16

    Period 0: 134 of 365 days.

  • After the end

    =AMORLINC(2400,DATE(2008,8,19),DATE(2008,12,31),300,7,0.15,1) → 0

    After the asset is fully depreciated.

Worth knowing

  • Rate is 1/life.
  • The stub period uses the basis to prorate.
  • AMORDEGRC for declining balance.

Where it goes wrong

  • Only meaningful under French GAAP.
  • Text dates return #VALUE!.

Related

PMTNPVIRRIPMTPPMTPV

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