Returns the depreciation for each accounting period. This function is provided for the French accounting system. If an asset is purchased in the middle of the accounting period, the prorated depreciation is taken into account.
Syntax
AMORLINC(cost,date_purchased,first_period,salvage,period,rate,basis)
Important Dates should be entered by using the DATE function, or as results of other formulas or functions. For example, use DATE(2008,5,23) for the 23rd day of May, 2008. Problems can occur if dates are entered as text.
Cost is the cost of the asset.
Date_purchased is the date of the purchase of the asset.
First_period is the date of the end of the first period.
Salvage is the salvage value at the end of the life of the asset.
Period is the period.
Rate is the rate of depreciation.
Basis is 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) 
Remark
Microsoft Excel stores dates as sequential serial numbers so they can be used in calculations. By default, January 1, 1900 is serial number 1, and January 1, 2008 is serial number 39448 because it is 39,448 days after January 1, 1900. Microsoft Excel for the Macintosh uses a different date system as its default.
Example
The example may be easier to understand if you copy it to a blank worksheet.
How to copy an example
 Create a blank workbook or worksheet.
 Select the example in the Help topic.
Note Do not select the row or column headers.
Selecting an example from Help
 Press CTRL+C.
 In the worksheet, select cell A1, and press CTRL+V.
 To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button.

A 
B 
Data 
Description 
2400 
Cost 
8/19/2008 
Date purchased 
12/31/2008 
End of the first period 
300 
Salvage value 
1 
Period 
15% 
Depreciation rate 
1 
Actual basis (see above) 
Formula 
Description (Result) 
=AMORLINC(A2,A3,A4,A5,A6,A7,A7) 
First period depreciation (360) 
