WorksheetFunction.AmorLinc Method

Excel Developer Reference

Returns the depreciation for each accounting period. This function is provided for the French accounting system.


expression.AmorLinc(Arg1, Arg2, Arg3, Arg4, Arg5, Arg6, Arg7)

expression A variable that represents a WorksheetFunction object.


Name Required/Optional Data Type Description
Arg1 Required Variant The cost of the asset.
Arg2 Required Variant The date of the purchase of the asset.
Arg3 Required Variant The date of the end of the first period.
Arg4 Required Variant The salvage value at the end of the life of the asset.
Arg5 Required Variant The period.
Arg6 Required Variant The rate of depreciation.
Arg7 Optional Variant The year basis to be used.

Return Value


If an asset is purchased in the middle of the accounting period, the prorated depreciation is taken into account.

The following table describes values used for



Basis Date system
0 or omitted 360 days (NASD method)
1 Actual
3 365 days in a year
4 360 days in a year (European method)

** Important ** Dates should be entered by using the DATE function, or as results of other formulas or functions. For example, use DATE(2008,5,23) for the 23rd day of May, 2008. Problems can occur if dates are entered as text.

Microsoft Excel stores dates as sequential serial numbers so they can be used in calculations. By default, January 1, 1900 is serial number 1, and January 1, 2008 is serial number 39448 because it is 39,448 days after January 1, 1900. Microsoft Excel for the Macintosh uses a different date system as its default.

See Also