SLN function

This article describes the formula syntax and usage of the SLN function in Microsoft Excel.


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


SLN(cost, salvage, life)

The SLN function syntax has the following arguments:

  • Cost    Required. The initial cost of the asset.

  • Salvage    Required. The value at the end of the depreciation (sometimes called the salvage value of the asset).

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


Copy the example data in the following table, and paste it in cell A1 of a new Excel worksheet. For formulas to show results, select them, press F2, and then press Enter. If you need to, you can adjust the column widths to see all the data.






Salvage value


Years of useful life




=SLN(A2, A3, A4)

The depreciation allowance for each year.


Applies To: Excel 2016, Excel 2010, Excel Starter, Excel 2013, Excel Online, Excel 2016 for Mac, Excel for Mac 2011, Excel 2007

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