Returns the straight-line depreciation of an asset for one period.
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).
The example may be easier to understand if you copy it to a blank worksheet.
How to copy an example
Create a blank workbook or worksheet.
Select the example in the Help topic.
Note Do not select the row or column headers.
Selecting an example from Help
In the worksheet, select cell A1, and press CTRL+V.
To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button.