The Excel Amorlinc function is provided for users of the French accounting system. The function calculates the prorated linear depreciation of an asset for a specified accounting period.

**Syntax**:= AMORLINC (cost, purchase, first, salvage, period, rate, [basis])

The AMORLINC 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 AMORLINC function examples and explore how to use the AMORLINC function as a worksheet function in Microsoft Excel:

**Syntax**: =AMORLINC(B1,B2,B3,B4,B5,B6,B7)

**Result**:

Based on the Excel spreadsheet above, the following AMORLINC examples would return:

**Syntax**: =AMORLINC(25000,DATE(2019,4,1),DATE(2019,12,31),4000,1,0.3,1)

**Result**: 7500

**Syntax**: =AMORLINC(25000,DATE(2019,4,1),DATE(2019,12,31),4000,1,30%,1)

**Result**: 7500

**Note**:

- AMORLINC will return #VALUE if any dates are invalid.
- AMORLINC returns #NUM if:
- cost <= salvage
- rate <= 0
- basis is not 0-4