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SLN

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Returns the straight-line depreciation of an asset for one period.

Syntax

SLN ( cost , salvage , life )

Cost is the initial cost of the asset.

Salvage is the value at the end of the depreciation (sometimes called the salvage value of the asset).

Life is the number of periods over which the asset is depreciated (sometimes called the useful life of the asset).

Example

Cost

Salvage

Life

Formula

Description (Result)

30,000

7,500

10

=SLN([Cost], [Salvage], [Life])

The depreciation allowance for each year (2,250)

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