Financialbeginner
Calculate straight-line depreciation with SLN
=SLN(B1,B2,B3)
Function reference
SLN in Excel & Google Sheets
SLN is used in 1 formula pattern in this library. Browse worked examples below, or use the generator to build a custom variation for your specific data.
1 beginnerBuild a custom SLN formula →
When to use SLN
- Calculate the annual depreciation for equipment, vehicles, or software assets on a simple straight-line schedule.
Worked examples (1)
Common errors with SLN
Result differs from accounting schedule
SLN calculates the same amount for every period. If your accounting policy prorates the first year, calculate the partial-year amount separately — SLN does not handle mid-year acquisitions.
Salvage value higher than cost
SLN requires cost > salvage value. If salvage exceeds cost, the formula returns a negative result (appreciation), which is typically not meaningful for depreciation schedules.
Frequently asked questions
How do I build a full depreciation schedule?
Create a table with years 1 through N in one column. In the next column use SLN for each row — the value is the same every year. Sum the column to verify it equals cost minus salvage.
Need a custom variation?
Describe your specific SLN problem and get a formula written for your exact data.
Open generator with SLN