Calculates the straight-line depreciation of an asset for one period.
Hàm này hoạt động trong Google Sheets giống như trong Excel — cùng cú pháp và đối số.
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)Kết quả: 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.