SLN Function in ONLYOFFICE Spreadsheet Editor: Syntax, Examples and Troubleshooting

• Introduced: The original introduction version and date are not established by the official sources checked.
• Availability: Documented in the current ONLYOFFICE Spreadsheet Editor help; no final working-version endpoint is established.
• Scope: Docs and Desktop Editors release separately. This unversioned help does not establish availability in every older build, mobile client or deployment.
• Checked: October 14, 2026, against the official function reference. Documentation check; not a new native test.

SLN allocates the depreciable basis (cost − salvage) evenly over the number of useful-life periods. The result is an amount per period, not a rate and not a future asset valuation. The accounting policy that determines useful life, residual value and eligibility for depreciation must come from the business context, not this formula.

=SLN(cost, salvage, life)

All listed arguments are required; the official reference does not specify an omitted-argument default. Enter all parameters in the order shown. Do not type the argument placeholders literally.

Documented vendor-specific note: The official SLN reference describes straight-line depreciation and three positional arguments but does not provide defaults, sign rules, tax eligibility, or the exact native error code for zero life. Avoid presenting an assumed error result as native evidence.

Independent mathematical model: depreciation per period = (cost − salvage) ÷ life. After k periods, a simple undisturbed-model book value is cost − k × SLN(cost,salvage,life), bounded to the chosen useful life. This is an explanatory calculation model and is not an assertion about native error handling.

1. Start a blank workbook in ONLYOFFICE Spreadsheet Editor and select an empty sheet. Use English formula names for the displayed examples.
2. Enter the following input cells exactly. Enter amounts and period counts as numbers; enter rate schedules as numeric percentages where specified.
3. Enter the first formula in the worked-example table into a blank output cell, such as H2, unless the setup names a particular output cell. Avoid overwriting the input ranges.
4. Press Enter. Increase displayed precision to at least six decimal places. Compare with the independently calculated expected result.
5. For the remaining rows, place each formula in a fresh blank output cell (H3, H4, and so on). Cells/ranges in the sample setup remain fixed unless an example explicitly uses different literal arguments.

Baseline interpretation: =SLN(B2,B3,B4) allocates $9000 depreciable value ($10000 cost minus $1000 residual) across five accounting years, producing $1800 each year. Confirm that =B2-B4*D2 reconstructs the $1000 residual.

The expected result uses a decimal number with six digits after the decimal point (half-up rounding). Results are mathematical expectations from a 60-digit Decimal calculation checked with a separate floating-point implementation; no formula was executed inside ONLYOFFICE.

Create a small asset depreciation ledger

Use columns for asset ID, cost, salvage estimate, number of accounting periods, and depreciation-per-period. For a five-year asset enter 5 as life only if each accounting period is a year. For an asset depreciated monthly over two years, use life=24 and express the expected per-month depreciation.

Calculate a book-value roll-forward

For the baseline, place period counts 0,1,2,3,4,5 in F2:F7. In G2, calculate =$B$2-F2*$D$2 and fill down. The expected end-year book values are 10000, 8200, 6400, 4600, 2800 and 1000. These values follow the stated straight-line model; they are not guaranteed market/resale values.

Confirm allocated value reconciles

Multiply periodic expense by the modeled useful life: =D2*B4 should equal =B2-B3. Use this invariant to detect mis-entered useful life or residual value. SLN can produce a different answer from accelerated-depreciation functions such as DB or DDB, because they embody different allocation methods.

Accounting is not tax advice

The result is an arithmetic allocation under stated assumptions. Actual depreciation policy may depend on jurisdiction, asset class, partial years, capitalization thresholds, impairment and tax rules. Keep those decisions separate from spreadsheet function mechanics.

Additional validation and edge-case checklist

• Use one unit of time consistently in life.
• Check that the user-supplied residual value is economically justified rather than copied from market listings.
• For assets sold early or impaired, an unmodified straight-line schedule is no longer a complete accounting model.

Error handling: The vendor reference does not list every invalid-input result. Diagnose an actual error using the entered values and installed build rather than importing an error rule from another spreadsheet.

The examples use English function names, decimal points and comma argument separators, matching the function-entry guide. Adapt notation to the installed formula-language and region settings. When moving a workbook between products, recalculate the small sample in the destination version before trusting the full model. Display precision is separate from the stored value; retain unrounded intermediate values when reconciling totals.

• ONLYOFFICE SLN function reference: purpose, syntax and argument meanings.
• Spreadsheet Editor formula entry: function catalog and English entry syntax.
• Docs release history and Desktop Editors release history: separate product timelines.

• ROUND: choose displayed calculation precision
• IF: validate a worksheet condition