AMORLINC Function
Calculates depreciation for a specific period using the French straight-line method.
Syntax
Parameters
| Parameter | Description | Required |
|---|---|---|
| cost | Initial cost of the asset. | Required |
| date_purchased | Date the asset was purchased. | Required |
| first_period | End date of the first period. | Required |
| salvage | Salvage value at the end of the asset life. | Required |
| period | Period for which to calculate depreciation. | Required |
| rate | Depreciation rate. | Required |
| basis | Year basis (0 = 360 days, 1 = actual, 3 = 365 days). | Optional |
Basic Example
French straight-line depreciation
=AMORLINC(10000, DATE(2024,1,1), DATE(2024,12,31), 1000, 1, 0.2)Calculates first-year straight-line depreciation for a $10,000 asset with a 20% rate.
Advanced Examples
Example 1: With 365-day basis
French accountingUse basis 3 for a 365-day year
=AMORLINC(10000, DATE(2024,1,1), DATE(2024,12,31), 1000, 1, 0.2, 3)How AMORLINC Works
AMORLINC calculates depreciation by dividing the depreciable amount by the asset life. It is the French straight-line equivalent.
Important Notes & Limitations
Used mainly in French accounting standards.
Rate is typically 1 / useful life.
First and last periods may be prorated based on the basis.
Common Errors & Fixes
#NUM! errorInvalid dates or period.Fix: Verify dates and period are valid.
Wrong depreciationRate does not match the expected straight-line rate.Fix: Use rate = 1 / useful life.
Download Practice File
AMORLINC
amorlincPractice AMORLINC with Real Data
Download a sample CSV file with pre-populated data and practice exercises for the AMORLINC function. Works in both Excel and Google Sheets.
File format: CSV (comma-separated values) - opens in Excel, Google Sheets, and all spreadsheet apps