Calculates the straight-line depreciation of an asset for one period.
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SLN(cost, salvage, life)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)ผลลัพธ์: 900
Calculates the annual depreciation for an asset costing 10,000 with a salvage value of 1,000 over 10 years.
The SLN function will return a #DIV/0! error because it cannot divide by zero.