AMORLINC Function (LibreOffice Calc)
The AMORLINC function returns the linear depreciation for each accounting period using the French accounting system. It supports prorated first/last periods and is used for fixed-asset schedules under French GAAP.
Compatibility
▾| Excel | ✔ |
| Gnumeric | ✔ |
| Google_sheets | ✖ |
| Libreoffice | ✔ |
| Numbers | ✖ |
| Onlyoffice | ✔ |
| Openoffice | ✔ |
| Wps | ✔ |
| Zoho | ✔ |
What the AMORLINC Function Does ▾
- Computes linear (straight-line) depreciation
- Uses French accounting rules
- Prorates depreciation for partial periods
- Supports salvage value and asset life
- Handles irregular first/last periods automatically
It is ideal for European accounting, tax schedules, and fixed‑asset modeling where straight-line depreciation is required.
Syntax ▾
AMORLINC(cost; date_purchased; first_period_end; salvage; period; rate; [basis])
Arguments
-
cost:
Initial asset cost. -
date_purchased:
Acquisition date. -
first_period_end:
End date of the first depreciation period. -
salvage:
Asset value at end of life. -
period:
Depreciation period number (0, 1, 2, …). -
rate:
Depreciation rate (e.g., 0.15 for 15%). -
basis (optional):
Day‑count basis:
| basis | Day-count convention |
|---|---|
| 0 | US 30/360 |
| 1 | Actual/Actual |
| 2 | Actual/360 |
| 3 | Actual/365 |
| 4 | European 30/360 |
Basic Examples ▾
Depreciation for period 1
=AMORLINC(10000; "2024-01-01"; "2024-12-31"; 500; 1; 0.15)
Using Actual/Actual
=AMORLINC(A1; A2; A3; A4; 2; 0.12; 1)
Using cell references
=AMORLINC(Cost; PurchaseDate; FirstEnd; Salvage; Period; Rate)
Advanced Examples ▾
Full depreciation schedule (array formula)
=AMORLINC($B$1; $B$2; $B$3; $B$4; ROW(A1)-1; $B$5)
Compare AMORLINC vs AMORDEGRC
=AMORLINC(...) - AMORDEGRC(...)
Compute total depreciation across all periods
=SUM(AMORLINC(Cost; Purchase; FirstEnd; Salvage; ROW(A1:A20)-1; Rate))
Use with DATEVALUE for imported text dates
=AMORLINC(Cost; DATEVALUE(A2); DATEVALUE(A3); Salvage; Period; Rate)
Use with EFFECT to convert nominal → effective rate
=AMORLINC(Cost; Purchase; FirstEnd; Salvage; Period; EFFECT(Nominal; 12))
Edge Cases and Behavior Details ▾
AMORLINC returns a numeric value (depreciation amount)
Accepts:
- Real dates
- Serial numbers
- DATEVALUE outputs
Invalid text → Err:502
Behavior details
- Depreciation is straight-line, not declining
- First and last periods are prorated
- Depreciation stops when salvage value is reached
- Period numbering starts at 0
- French GAAP rules govern prorating and rate application
AMORLINC of an error → error propagates
Common Errors and Fixes ▾
Err:502 — Invalid argument
Cause:
- Dates not recognized
- Negative cost or salvage
- Rate not numeric
Fix:
- Wrap dates with DATEVALUE
- Validate numeric inputs
Err:504 — Invalid date sequence
Cause:
- first_period_end < date_purchased
Fix:
- Correct date order
Unexpected depreciation amount
Cause:
- Misunderstanding of French linear method
- Incorrect period number
- Incorrect basis
Fix:
- Verify period numbering
- Confirm day‑count basis
- Review French depreciation rules
Best Practices ▾
- Use AMORLINC for French straight-line depreciation
- Use AMORDEGRC for accelerated French depreciation
- Normalize dates with DATEVALUE for imported data
- Validate salvage value and rate carefully
- Build schedules with ROW()‑based period indexing
Related Patterns and Alternatives ▾
- Use AMORDEGRC for declining‑balance French depreciation
- Use SLN, DDB, VDB, and DB for standard depreciation systems
- Use EFFECT and NOMINAL for rate conversions
- Use SYD for sum‑of‑years‑digits depreciation
By mastering AMORLINC and its companion functions, you can build precise, compliant, and fully professional depreciation schedules in LibreOffice Calc.