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AMORLINC Function (LibreOffice Calc)

Financial Advanced LibreOffice Calc LibreOffice 3.0

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.

Verification status: Consult the documentation and examples below. Native application testing has not been documented for this guide. How formula examples are checked

The **AMORLINC** function calculates **linear depreciation** for each period using the **French accounting system**. Unlike AMORDEGRC (declining balance), AMORLINC applies a **straight-line rate** but still prorates the first and last periods according to French GAAP rules.

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
AMORLINC is your French straight‑line depreciation engine — essential for compliant European accounting and fixed‑asset modeling.
  • 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.