AMORLINC Google Sheet Formula

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AMORLINC Formula Syntax

=AMORLINC(1000, "2022-01-01", "2022-12-31", 100, 5, 0.15, 1)

Example Use Case

Calculating depreciation using the French accounting system's linear method

Understanding the AMORLINC Formula

The AMORLINC function in Excel calculates the depreciation of an asset for each accounting period using the French accounting system's linear method. It's a specialized depreciation tool for European accounting—like calculating prorated depreciation in the first and last periods based on actual usage time.

AMORLINC(1000, "2022-01-01", "2022-12-31", 100, 5, 0.15, 1) returns the depreciation for a €1000 asset with €100 salvage value over 5 years at 15% rate. It takes cost, purchase_date, first_period, salvage, period, rate, basis arguments, applying the French linear method with pro-rated first-year depreciation.

Why Use AMORLINC?

AMORLINC handles European-style depreciation—think French or other continental accounting systems. Its linear methodology with prorated first-year calculation makes it valuable for international accounting, European subsidiaries, or specialized financial reporting requiring time-adjusted depreciation.

Example with Sample Data

Parameters	Formula	Result
Cost: €1000 Purchase: 1/1/2022 First Period: 12/31/2022 Salvage: €100 Period: 1, Life: 5 years Rate: 15%	=AMORLINC(1000, "1/1/2022", "12/31/2022", 100, 1, 0.15, 1)	150
Same asset, Period 2	=AMORLINC(1000, "1/1/2022", "12/31/2022", 100, 2, 0.15, 1)	150
Cost: €1000 Purchase: 7/1/2022 First Period: 12/31/2022 Salvage: €100 Period: 1, Life: 5 years Rate: 15%	=AMORLINC(1000, "7/1/2022", "12/31/2022", 100, 1, 0.15, 1)	75

AMORLINC applies French linear depreciation: €150 per year for a €1000 asset, pro-rated to €75 for half a year. It's a time-adjusted depreciation calculator.