FR/Documentation/Calc: fonction AMORDEGRC
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AMORDEGRC
Renvoie le montant de l'amortissement pour une période comptable en utilisant un amortissement dégressif (système français).
Cette fonction n'est disponible que si l'AddIn Analyse est installé.
Syntaxe :
AMORDEGRC(coût;date_achat;première_période;valeur_résiduelle;période;taux;base)
- cost: the acquisition cost.
- purchase_date: the date of acquisition.
- first_period_end: the end date of the first depreciation period.
- salvage: the salvage value at the end of life.
- period: the period for which to calculate depreciation. 0 is the initial period (from purchase_date to first_period_end.
- rate: the rate of depreciation.
- basis: is chosen from a list of options and indicates how the year is to be calculated. Defaults to 0 if omitted.
- 0 - US method (NASD), 12 months of 30 days each
- 1 - Exact number of days in months, exact number of days in year
- 2 - Exact number of days in month, year has 360 days
- 3 - Exact number of days in month, year has 365 days
- 4 - European method, 12 months of 30 days each
- Calculates the amount of depreciation for a period as degressive amortization, as used in French accounting systems.
- The life time t of the asset is 1/rate. A depreciation factor f is given by:
- 0 < = t < 3 : f=1.0
- 3 <= t < 5 : f=1.5
- 5 <= t < 6 : f=2.0
- t >= 6 : f=2.5
- Depreciation for a period is calculated as:
- period 0: cost*rate*YEARFRAC(purchase_date;first_period_end;basis)
- period 1 to t-3 : rate * f * previous_period_depreciation
- period t-2 : 0.5 * previous_period_depreciation
- period t-1 : depreciation_in_period_t-2
- period >= t : 0
Example:
AMORDEGRC(1000; ”2006-02-01”; ”2006-12-31”; 10; 0; 0.1; 1)
- returns 228.
See also:
Functions listed alphabetically, Functions listed by category