SLN function

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

The example may be easier to understand if you copy it to a blank worksheet.

How to copy an example

  1. Create a blank workbook or worksheet.

  2. Select the example in the Help topic.

    Note   Do not select the row or column headers.

    Selecting an example from Help

    Selecting an example from Help

  3. Press CTRL+C.

  4. In the worksheet, select cell A1, and press CTRL+V.

  5. 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.

1

2

3

4

A

B

Data

Description

30,000

Cost

7,500

Salvage value

10

Years of useful life

Formula

Description (Result)

=SLN(A2, A3, A4)

The depreciation allowance for each year (2,250)

Applies To: Excel 2007



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