AMORLINC Function in ONLYOFFICE Spreadsheet Editor

• Introduction: The original introduction release is not established by the sources checked.
• Current documentation: Listed in ONLYOFFICE’s unversioned official function help, checked October 18, 2026.
• Source scope: Inspected in official SDKJS tag v10.0.0.169, commit 3679e0375a758d7dc59d31337a45461be3525ed8. This is source inspection, not proof that every deployed editor contains identical code.
• Retired or deprecated: Neither status is established; the function is documented and implemented in the inspected source.
• Testing: Examples are independently calculated or explicitly source-derived. They have not been tested in the ONLYOFFICE application or calculation engine. No native screenshot or workbook-import compatibility is claimed.

Formulas use commas and English names. If your regional settings use semicolons, replace argument separators outside quoted text. Use DATE to create financial dates rather than ambiguous text dates.

AMORLINC calculates an asset’s depreciation for a selected accounting period using a linear annual charge with a partial first period. The result is the charge for that one period, not accumulated depreciation or remaining book value.

=AMORLINC(cost, date_purchased, first_period, salvage, period, rate, [basis])

The registered interface accepts six or seven arguments. Documentation/source disagreement: current help lists basis 2 (actual/360), but the inspected v10.0.0.169 implementation explicitly rejects it. Use 0, 1, 3 or 4 for the inspected implementation. This is a source-based limitation, not an observed application error. Basis 0 is US/NASD 30/360, 1 actual/actual, 3 actual/365 and 4 European 30/360.

On a fresh sheet enter:

Enter =AMORLINC(A2,B2,C2,D2,E2,F2,0) in G2. Under 30/360, the first interval is half a year. The initial charge is 10000 × 0.2 × 0.5 = 1000. Format G2 as a currency amount, not a percentage.

Change E2 to 1 to request the next period. The expected full-period charge is 2000: original cost 10000 multiplied by annual rate 0.2. Keep the purchase and first-period dates fixed while changing the period number. Moving the first-period date on each row would define a different initial-period calculation.

The ordinary annual charge is original cost × rate, or 2000. For salvage 1000, the first half-year charge is 1000 and the remaining depreciable amount is 8000. Periods 1–4 therefore each charge 2000; period 5 charges zero. The full sequence is 1000, 2000, 2000, 2000, 2000, 0, totaling 9000 and leaving 1000.

For a final-partial-period example, change salvage to 1500. The available amount after the initial charge is 7500. Periods 1–3 charge 2000 each; period 4 is limited to the remaining 1500. This is why a later charge can be less than cost × rate even though the method is described as linear.

The implementation caps later-period charges to the remaining available depreciation. It does not apply a degressive coefficient and does not recalculate the annual charge as a percentage of declining book value. It also does not explicitly round each charge to a whole unit, unlike the inspected AMORDEGRC implementation. Keep full precision until your accounting policy specifies rounding.

The first charge is calculated as a year fraction multiplied by rate and cost. If that fraction is zero, the source substitutes a full annual charge. Thus purchase and first_period both July 1, 2025, with cost 10000 and rate 0.2, give a source-derived first-period expectation of 2000, not zero.

The period-0 charge is not generally capped to cost minus salvage. For example, a high salvage value can leave less depreciable value than the first calculated charge. Although later periods cap against available depreciation, that does not retroactively fix an excessive initial charge. Do not claim that this function always preserves the salvage floor; check the first charge and the total schedule independently.

A practical reconciliation column can compute original cost minus cumulative charges. Compare every row with the intended salvage value and flag a charge that would cross it. If you apply a manual cap, label that as your adjusted schedule rather than a verified output of AMORLINC.

The source rejects negative cost, salvage or period; salvage above cost; nonpositive rate; negative or reversed date inputs; and unsupported basis values, including 2. Those conditions use its numeric-error category, conventionally #NUM!. Unlike AMORDEGRC, the inspected guard does not impose a rate-below-0.5 restriction.

Cost equal to salvage returns zero. Periods greater than ceil(1/rate) return zero. The requested period is not explicitly converted to an integer, and the subsequent loop has a 10000-iteration cap. Use ordinary integer period numbers; do not infer reliable financial meaning for fractions or extremely long schedules from the presence of that loop cap.

Basis 1 and 3 can change the initial charge around leap years or irregular first periods. The simple half-year example uses basis 0 so its fraction is directly reconstructible. Always keep dates as DATE-generated values and confirm the chosen convention against the accounting model rather than assuming that all half-year calendar spans have fraction 0.5.

The following are expected values, not application observations. Numeric examples use independent arithmetic; implementation-specific outputs and errors are source predictions. Keep enough displayed precision to distinguish rounding from a changed formula.

Use the exact argument order above when moving a workbook between products. Similar function names do not establish identical date calculations, validation, rounding or optional-argument handling. This guide does not certify older ONLYOFFICE releases, mobile editors or file-format round trips. The inspected definition uses the canonical name AMORLINC; no alternate user-facing name is established here.

DATE creates the input dates. SLN provides a simpler straight-line calculation, and ROUND makes an explicit reporting-rounding policy visible.

• ONLYOFFICE AMORLINC help, current unversioned function reference, checked October 18, 2026.
• Official SDKJS v10.0.0.169 implementation, pinned source for argument defaults, validation and implementation details discussed above.

These formulas calculate supplied assumptions. They do not determine a security’s contractual terms, appropriate investment choice or permitted accounting/tax treatment.