Financial

AMORLINC and AMORDEGRC: prorated French-accounting asset depreciation

Calculate prorated first-period and subsequent-period asset depreciation schedules using AMORLINC (linear) and AMORDEGRC (degressive).

Open spreadsheet ↗

Prorated accounting depreciation across periods

AMORLINC(cost, date_purchased, first_period, salvage, period, rate, [basis]) computes linear French-accounting depreciation with a prorated period 0 and full annual depreciation in subsequent periods until salvage value is reached.

Period 1 applies the full annual rate (cost * rate) capped by the remaining depreciable base (cost - salvage - prior depreciation).

=AMORLINC(B2, B3, B4, B5, B6, B7, B8)

Preventing salvage-exceeds-cost configuration errors

Ensure salvage is strictly below cost and rate is positive before calculating the schedule.

=IF(OR(B2<=B5,B7<=0,B6<0),"Invalid asset schedule",ROUND(AMORLINC(B2,B3,B4,B5,B6,B7,B8),2))

Try the example

Use the original values or change them to test your understanding.