SLN

SLN(cost, salvage, life)

Returns the straight-line depreciation of an asset over a single period of time (Double).

cost	The initial cost of the asset (Double).
salvage	The value of the asset at the end of its life (Double).
life	The length of the useful life of an asset (Double).

REMARKS

* The depreciation period must be expressed in the same unit as the "life" argument.
* You can use the DDB function to return the depreciation of an asset in a single period (double or higher declining balance method).
* You can use the SYD function to return the sum-of-years' digits depreciation of an asset.
* The equivalent Excel function is Application.WorksheetFunction.SLN
* The equivalent .NET function is Microsoft.VisualBasic.Financial.SLN
* For the Microsoft documentation refer to learn.microsoft.com

'the depreciation of a £500 asset over 1 year
Debug.Print Sln(500, 0, 1)         '=  500  

'over 2 years
Debug.Print Sln(500, 0, 2)         '=  250  

'over 3 years
Debug.Print Sln(500, 0, 3)         '=  166.67  

'over 4 years
Debug.Print Sln(500, 0, 4)         '=  125  

'over 10 years
Debug.Print Sln(500, 0, 10)        '=  50