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WorksheetFunction.AmorDegrc Method

Office 2007
Returns the depreciation for each accounting period. This function is provided for the French accounting system.


expression.AmorDegrc(Arg1, Arg2, Arg3, Arg4, Arg5, Arg6, Arg7)

expression   A variable that represents a WorksheetFunction object.


NameRequired/OptionalData TypeDescription
Arg1RequiredVariantThe cost of the asset.
Arg2RequiredVariantThe date of the purchase of the asset.
Arg3RequiredVariantThe date of the end of the first period.
Arg4RequiredVariantThe salvage value at the end of the life of the asset.
Arg5RequiredVariantThe period.
Arg6RequiredVariantThe rate of depreciation.
Arg7OptionalVariantThe year basis to be used.

Return Value


If an asset is purchased in the middle of the accounting period, the prorated depreciation is taken into account. The method is similar to AmorLinc, except that a depreciation coefficient is applied in the calculation depending on the life of the assets.

The following table describes the values used in

BasisDate system
0 or omitted360 days (NASD method)
3365 days in a year
4360 days in a year (European method)
  • 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.
  • This function will return the depreciation until the last period of the life of the assets or until the cumulated value of depreciation is greater than the cost of the assets minus the salvage value.
  • The depreciation coefficients are:
    Life of assets (1/rate)Depreciation coefficient
    Between 3 and 4 years1.5
    Between 5 and 6 years2
    More than 6 years2.5
  • The depreciation rate will grow to 50 percent for the period preceding the last period and will grow to 100 percent for the last period.
  • If the life of assets is between 0 (zero) and 1, 1 and 2, 2 and 3, or 4 and 5, the #NUM! error value is returned.

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