This article describes the formula syntax and usage of the SLN function in Microsoft Excel.

Description

Returns the straight-line depreciation of an asset for one period.

Syntax

SLN(cost, salvage, life)

The SLN function syntax has the following arguments:

Example

Copy the example data in the following table, and paste it in cell A1 of a new Excel worksheet. For formulas to show results, select them, press F2, and then press Enter. If you need to, you can adjust the column widths to see all the data.

DataDescription
$30,000Cost
$7,500Salvage value
10Years of useful life
FormulaDescriptionResult
=SLN(A2, A3, A4)The depreciation allowance for each year.$2,250

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