SLN Google Sheet Formula

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SLN Formula Syntax

=SLN(10000, 1000, 5)

Example Use Case

Calculating the straight-line depreciation of an asset for a single period

Understanding the SLN Formula

The SLN function in Excel calculates the straight-line depreciation of an asset for a single period. It's a basic depreciation tool for asset accounting—like determining the annual depreciation expense for equipment or property using the simplest method.

SLN(10000, 1000, 5) calculates the annual depreciation for a $10,000 asset with $1,000 salvage value over 5 years. It takes cost, salvage, and life arguments, applying even depreciation across the asset's life—perfect for simple financial reporting or tax calculations.

Why Use SLN?

SLN provides even depreciation—think simplified accounting or predictable expense planning. Its straightforward even-allocation approach makes it ideal for assets that lose value steadily, basic financial planning, or when consistency in expense recognition is preferred over accelerated methods.

Example with Sample Data

Parameters	Formula	Result
Cost: $10,000 Salvage: $1,000 Life: 5 years	=SLN(10000, 1000, 5)	$1,800.00
Cost: $25,000 Salvage: $5,000 Life: 7 years	=SLN(25000, 5000, 7)	$2,857.14
Cost: $100,000 Salvage: $15,000 Life: 10 years	=SLN(100000, 15000, 10)	$8,500.00

SLN calculates even depreciation: $1,800 per year for all 5 years of the asset's life. No matter which period you're in, the depreciation remains constant. It's a simple depreciation calculator.