Unformatted text preview: 00, a salvage value of $300, and a life of 120 months, the formula is
=SLN(2400,300,120). Because straightline depreciation is simple math the formula can be manually
entered as =(2400300)/120. Both will result in approximately $17.50 per month.
The way that the StraightLine worksheet works is the formulas is column A checks to see if
depreciation periods are still available through the formula =IF(COUNT($A$12:A12)>=$B$5,"",
A12+1). If there are available periods, the formula increments the previous value by 1. If no periods are
available the null value – “”, is put into the cell.
Note: The “Null” value is not a space or character. It is actually “Nothing”, This formula basically
says, if there are no periods available, return “Nothing.” The null value is addressed in its own section of
this book.
The formula in column B of the matrix, =IF(A12="","",SLN($B$2,$B$4,$B$5)), looks at column A
and if it “sees” the null value (“”) is there. If it is, this formula places a null value in the cell. A null value
just gives you a clean presentation for “no relevant data.” If the null value is not in column A, the SLN
formula calculates period depreciation. In column D the formula =IF(A12="","",SUM($B$12:B12)) looks
at column A for the null value and gives a clean cell response if there are no depreciation periods
available. If there periods available, this formula sums all of the period depreciation to date for
accumulated depreciation. The formula in column E, =IF(A12="","",$B$2C12), looks at column A and
gives a clean, clear cell if it finds the null value since there are no depreciation periods available. It then
subtracts accumulated depreciation to date from depreciable acquisition cost for end of period book value.
The other periodicity options for straightline depreciation utilize the same concepts for presentation. DecliningBalance Depreciation
Excel handles declining balance depreciation t...
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 Fall '10
 Ullmann
 Accounting, Depreciation

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