ReferenceFunctionsFinancial Functions
SLN
SLN: Returns straight-line depreciation for a single period.
Summary
SLN spreads the depreciable amount (cost - salvage) evenly across life periods.
Remarks
- Formula:
(cost - salvage) / life. lifemust be non-zero;life = 0returns#DIV/0!.- This function returns the algebraic result: if
salvage > cost, depreciation is negative. - Inputs are interpreted as scalar numeric values in matching currency/period units.
Examples
Straight-line yearly depreciation
Grid
| Cell | Value | |
|---|---|---|
| No inputs on Sheet1. | ||
Formula
=
Result
Not evaluated yet.
Expected
1000
Negative depreciation when salvage exceeds cost
Grid
| Cell | Value | |
|---|---|---|
| No inputs on Sheet1. | ||
Formula
=
Result
Not evaluated yet.
Expected
-100
Related functions
FAQ
Can SLN return a negative value?
Yes. If salvage > cost, (cost - salvage) / life is negative.
What happens when life is zero?
SLN returns #DIV/0!.
Runtime metadata
Category
Financial
Signature
SLN(arg1: Number, arg2: Number, arg3: Number)Arity
min 3, max 3
Arguments
arg1Number · Scalar · coercion NumberLenientText
arg2Number · Scalar · coercion NumberLenientText
arg3Number · Scalar · coercion NumberLenientText
Caps
PURE
Source