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.
The syntax of the Amorlinc function is:
Where the arguments are as follows:
cost    The cost of the asset.  
date_purchased    The date of purchase of the asset.  
first_period    The date of the end of the first period.  
salvage    The salvage value at the end of the asset's lifetime.  
period    An integer that specifies the period over which the depreciation is to be calculated.  
rate    The rate of depreciation of the asset.  
[basis]    An optional integer argument which specifies the financial day count basis that is used in the calculation. Possible values are:  
 
The financial day count basis rules are explained in detail on the Wikipedia Day Count Convention page 
Warning: If text representations of dates are entered into Excel functions, Excel may interpret them differently, depending on the date system, or date interpretation settings on your computer. Therefore, it is recommended that the date_purchased and first_period dates be entered into the Amorlinc function as either:
In the following example spreadsheet, the Excel Amorlinc function is used to calculate the depreciation of an asset during the first period. The asset was purchased on 01Jan2015, at a cost of €150 and the first period ends on 30Sep2015. The asset depreciates at a rate of 20% per year and has a salvage value of €20. The European day count basis is used.
A  B  

1  Purchase Date:  01Jan2015 
2  First Period Date:  30Sep2015 
3  =AMORLINC( 150, B1, B2, 20, 1, 20%, 4 ) 
The above Amorlinc function returns the value 30.
I.e. the asset depreciates by €30.00 during the first period.
Note that, in the above example, as recommended, the date arguments have been supplied to the function as references to cells containing dates.
See the Microsoft Office website for further information on the Excel Amorlinc function.
If you get an error from the Amorlinc function, this is likely to be one of the following:
#NUM!    Occurs if either:

#VALUE!    Occurs if either:
