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Friday, May 14, 2010

SLN Function (Functions in Excel)



Cost
£12,000
Salvage
£2,000
Life
            4
Straight Line Depreciation
£2,500
 =SLN(F3,F4,F5)
Purchase Value Of A New Car
£20,000
Second Hand Value
£8,000
Number Of Years Ownership
            6
Annual Straight Line Depreciation
£2,000
 =SLN(F9,F10,F11)

What Does It Do ?
This function calculates the Straight Line Depreciation of an item.
(Also known as Fixed Instalment method).
The Straight Line Depreciation is how much the value of an item reduced during a specific
period of time. The result is a uniform depreciation value.
An example would be if you bought a new car for £20,000, then kept it for 6 years.
At the end of your ownership you sell the car for £8,000.
The difference between the original and the trade in price is £20,000 - £8,000 which is £12,000.
Because you owned the car for 6 years, the SLN is calculated as £12,000 / 6 which is £2,000.
Syntax
=SLN(OriginalCost,SellingPrice,LengthOfOwnership)
The LengthOfOwnership can be any time period, days, months or years.
However, the SLN which is calculated will, be for that time, specifying 2 years ownership
as 24 months will give an SLN per month.
Formatting
No special formatting is needed.


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