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Important: Because of changes to the depreciation methodology of the French accounting system, this function is deprecated and should no longer be used. It is included for compatibility of old workbooks only.

This article describes the formula syntax and usage of the AMORDEGRC function in Microsoft Excel.


Returns the depreciation for each accounting period. This function is provided for the French accounting system. If an asset is purchased in the middle of the accounting period, the prorated depreciation is taken into account. The function is similar to AMORLINC, except that a depreciation coefficient is applied in the calculation depending on the life of the assets.


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

Important: Dates should be entered by using the DATE function, or as results of other formulas or functions. For example, use DATE(2008,5,23) for the 23rd day of May, 2008. Problems can occur if dates are entered as text.

The AMORDEGRC function syntax has the following arguments:

  • Cost    Required. The cost of the asset.

  • Date_purchased    Required. The date of the purchase of the asset.

  • First_period    Required. The date of the end of the first period.

  • Salvage    Required. The salvage value at the end of the life of the asset.

  • Period    Required. The period.

  • Rate    Required. The rate of depreciation.

  • Basis    Optional. The year basis to be used.


Date system

0 or omitted

360 days (NASD method)




365 days in a year


360 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.

  • 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 years


Between 5 and 6 years


More than 6 years


  • 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.


Copy the example data in the following table, and paste it in cell A1 of a new Excel worksheet. For formulas to show results, select them, press F2, and then press Enter. If you need to, you can adjust the column widths to see all the data.






Date purchased


End of the first period


Salvage value




Depreciation rate


Actual basis (see above)





First period depreciation


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