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AMORDEGRC Function

Excel 2007+, Excel 2010, Excel 2013, Excel 2016, Excel 2019, Excel 365

Summary

The AMORDEGRC function calculates depreciation for each accounting period using the French accounting system. It applies a depreciation coefficient based on asset life and handles prorated depreciation for assets purchased mid-period. ⚠️ This function is deprecated due to changes in French accounting standards.

Syntax

AMORDEGRC(cost, date_purchased, first_period, salvage, period, rate, [basis])

Parameters

Parameter	Type	Required	Description
cost	`Number`	Yes	Initial cost of the asset
date_purchased	`Date`	Yes	Purchase date of the asset (use DATE function)
first_period	`Date`	Yes	End date of the first accounting period
salvage	`Number`	Yes	Estimated salvage value at end of asset life
period	`Number`	Yes	Accounting period number for depreciation calculation
rate	`Number`	Yes	Depreciation rate (1/life of asset)
basis	`Number`	No	Year basis: 0=360 days (NASD), 1=Actual, 3=365 days, 4=360 days (European)

Using the AMORDEGRC Function

AMORDEGRC is designed for French accounting compliance, calculating period-by-period depreciation with special rules for asset life coefficients and final period adjustments. Use it for legacy French accounting workbooks.

Common AMORDEGRC Examples

First Period Depreciation Calculation

=AMORDEGRC(2400,DATE(2008,12,31),DATE(2009,1,31),300,1,0.15,1)

Calculates first period depreciation for €2400 asset purchased Dec 31, 2008. Returns 776 using actual basis.

Frequently Asked Questions

French accounting standards changed their depreciation methodology. Use alternative functions for new workbooks.

Depreciation rate increases to 50% in the period before last, and 100% in the final period.

Basis 1 (Actual) is most common. Use 0 for NASD 360-day, 3 for 365-day, or 4 for European 360-day.

Common Errors and Solutions

#NUM!

Cause: Asset life (1/rate) is between 0-1, 1-2, 2-3, or 4-5 years

Solution: Use valid asset life ranges: 3-4 years, 5-6 years, or >6 years

#VALUE!

Cause: Invalid dates or non-numeric arguments

Solution: Use DATE() function for dates and ensure numeric values for cost/salvage

Notes

⚠️ DEPRECATED: Only for legacy French accounting workbooks
Depreciation stops when cumulative value exceeds (cost - salvage)
Asset life coefficients: 1.5 (3-4 yrs), 2 (5-6 yrs), 2.5 (>6 yrs)
Dates must use DATE() function, not text
Excel stores dates as serial numbers (Jan 1, 1900 = 1)

Compatibility

Available in: Excel 2007+, Excel 2010, Excel 2013, Excel 2016, Excel 2019, Excel 365

Not available in: Excel 2003 and earlier

Content last reviewed: December 9, 2025
Update frequency: As needed
Excel versions tested: Excel 2007+, Excel 2010, Excel 2013, Excel 2016, Excel 2019, Excel 365