SLN function

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Returns the depreciation of an asset in a single period using the straight-line depreciation method.


SLN(originalcost; salvagevalue; lifetime)

originalcost: the initial cost of the asset.
salvagevalue: is the value at the end of the depreciation (sometimes called the salvage value of the asset).
lifetime: the number of periods (commonly years) over which the asset is being depreciated.
The straight-line depreciation method depreciates the asset by the same constant value every period; that value is returned by the SLN function. The formula is:
( originalcost - salvagevalue ) / lifetime.


SLN(14000; 4000; 5)

returns 2000 in currency units. The asset depreciates 2000 in each of the 5 years of its working life.

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