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In this article
AMORLINC returns straight-line depreciation for an accounting period, prorating the first period by purchase date (French accounting system).
Syntax
=AMORLINC(cost, date_purchased, first_period, salvage, period, rate, [basis])| Argument | What it means |
|---|---|
rate |
Depreciation rate per year. |
Examples
Example 1
=AMORLINC(90000, DATE(2021,10,1), DATE(2022,3,31), 0, 0, 20%, 3)Depreciation for a half year when an asset is bought in October and the year ends in March.
AMORLINC in practice
Where you will use it
- French-style depreciation for asset registers
- IFRS multinational templates
- Prorated first-year depreciation
Worked example
Depreciation for period 1, rate 15%.
| Cost | Purchase | First period end | Formula | Result |
|---|---|---|---|---|
| 240000 | 01-Apr-2026 | 31-Dec-2026 | =ROUND(AMORLINC(A2,B2,C2,0,1,0.15,1),0) | 36000 |
| 500000 | 01-Jul-2026 | 31-Dec-2026 | =ROUND(AMORLINC(A3,B3,C3,0,1,0.15,1),0) | 75000 |
| 100000 | 01-Jan-2026 | 31-Dec-2026 | =ROUND(AMORLINC(A4,B4,C4,0,1,0.15,1),0) | 15000 |
Results calculated in Excel.
Mistakes people make
| Mistake | What to do instead |
|---|---|
| Using it for Indian tax | Income-tax WDV rates need a declining-balance formula |
| Period numbering | Period 0 is the first, part-year period |
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📎 Practice files for this article
- 📗Practice workbook: Financial: EMI, SIP, NPV, IRR, depreciation23 tasks on realistic sales data — type your formula, the Check column turns green when it is right. Answers sheet included.⬇ XLSX · 35 KB
Free to use for learning. Files with macros (.bas) are plain text — import them with Alt+F11 → File → Import File, and always test on a copy.
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