Calculates the straight-line depreciation of an asset for one period.
構文
SLN(cost, salvage, life)引数
cost必須
The initial cost of the asset.
salvage必須
The value of the asset at the end of the depreciation period.
life必須
The number of periods over which the asset is being depreciated.
The SLN function returns the straight-line depreciation of an asset, which assumes the asset loses value at a constant rate over its useful life. This method is commonly used for accounting purposes to allocate the cost of a tangible asset over its lifespan.
=SLN(10000, 1000, 10)→900Calculates the annual depreciation for an asset costing 10,000 with a salvage value of 1,000 over 10 years.
Input asset details
Enter the initial cost, salvage value, and total useful life into separate cells.
Apply the SLN function
Use the formula =SLN(cost, salvage, life) to calculate the depreciation per period.
The SLN function will return a #DIV/0! error because it cannot divide by zero.