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AMORLINC Function

Excel 2007+

Summary

The AMORLINC function calculates depreciation for each accounting period using the French linear depreciation method. It accounts for prorated depreciation when assets are purchased mid-period, making it essential for French accounting compliance.

Syntax

AMORLINC(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	Specific period number for depreciation calculation
rate	`Number`	Yes	Annual depreciation rate (e.g., 0.15 for 15%)
basis	`Number`	No	Year basis: 0=360 days (default), 1=Actual, 3=365 days, 4=European 360

Using the AMORLINC Function

AMORLINC implements French accounting depreciation rules, calculating straight-line depreciation with special handling for the first period when assets are acquired mid-period. Perfect for financial reporting compliant with French regulations.

Common AMORLINC Examples

Basic First Period Depreciation

=AMORLINC(2400,DATE(2008,12,31),DATE(2009,6,30),300,1,0.15,1)

Calculates first period depreciation for equipment costing $2400 bought Dec 31, 2008, with first period ending Jun 30, 2009. Returns approximately 360 using actual basis.

Full Year Depreciation (Period 2)

=AMORLINC(2400,DATE(2009,1,1),DATE(2009,12,31),300,2,0.15,0)

Second period depreciation using standard 360-day basis.

Frequently Asked Questions

AMORLINC follows French accounting rules with prorated first-period depreciation, unlike SLN which assumes full periods.

Use 0 (360 days) for NASD, 1 for actual days, 3 for 365-day year, or 4 for European 360-day method.

Excel stores dates as serial numbers. DATE ensures proper date formatting and avoids text parsing errors.

Common Errors and Solutions

#VALUE! error

Cause: Non-numeric values in cost, salvage, period, rate, or basis

Solution: Ensure all numeric arguments are numbers, not text

#NUM! error

Cause: Invalid period number or rate >1

Solution: Period must be positive integer, rate between 0 and 1

Incorrect depreciation amount

Cause: Wrong basis or date format

Solution: Use DATE function for dates and verify basis matches your accounting standard

Notes

Specifically designed for French accounting systems
Calculates linear (straight-line) depreciation
First period is prorated based on purchase date
Excel stores dates as serial numbers starting from 1900
Use with AMORDEGRC for declining balance method

Compatibility

Available in: Excel 2007, Excel 2010, Excel 2013, Excel 2016, Excel 2019, Excel 2021, Microsoft 365

Not available in: Excel 2003 and earlier

Content last reviewed: December 9, 2025
Update frequency: As needed
Excel versions tested: Excel 2007+