The AMORDEGRC function is provided for the French accounting system. The function returns the depreciation for each accounting period. If an asset is purchased in the middle of the accounting period, the prorated depreciation is taken into account. The function is similar to AMORLINC, except that a depreciation coefficient is applied in the calculation depending on the life of the assets
Syntax:= AMORDEGRC(cost, date_purchased, first_period, salvage, period, rate, [basis])
The AMORDEGRC function syntax has the following arguments:
 Cost Required. The cost of the asset.
 Date_purchased Required. The date of the purchase of the asset.
 First_period Required. The date of the end of the first period.
 Salvage Required. The salvage value at the end of the life of the asset.
 Period Required. The period.
 Rate Required. The rate of depreciation.
 Basis Optional. The year basis to be used.
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) 
Example: Let’s look at some Excel AMORDEGRC function examples and explore how to use the AMORDEGRC function as a worksheet function in Microsoft Excel:
Syntax: =AMORDEGRC(B1,B2,B3,B4,B5,B6,B7)
Result:
Based on the Excel spreadsheet above, the following AMORDEGRC examples would return:
Syntax: =AMORDEGRC(25000,DATE(2019,4,1),DATE(2019,12,31),4000,1,0.3,1)
Result: 7450
Syntax: =AMORDEGRC(25000,DATE(2019,4,1),DATE(2019,12,31),4000,1,30%,1)
Result: 7450
Note:


This function will return the depreciation until the last period of the life of the assets or until the cumulated value of depreciation is greater than the cost of the assets minus the salvage value.
 The depreciation coefficients are:
Life of assets (1/rate) Depreciation coefficient Between 3 and 4 years 1.5 Between 5 and 6 years 2 More than 6 years 2.5  The depreciation rate will grow to 50 percent for the period preceding the last period and will grow to 100 percent for the last period.
 If the life of assets is between 0 (zero) and 1, 1 and 2, 2 and 3, or 4 and 5, the #NUM! error value is returned.*******************************
