**Public Function StraightLineDepreciation( _
ByVal vCost As Variant _
, ByVal vSalvage As Variant _
, ByVal vLife As Variant _
) As Variant**

**Calculate the straight-line depreciation for an asset for one period. **

The depreciation amount is the same in all periods through the end of its useful life.

**Example:** What is the straight-line depreciation for one year of an asset that costs $2,000, has a useful life of 5 years, and has a value of $200 at the end of those five years? $360. StraightLineDepreciation(2000, 200, 5) = 360

See the StraightLineDepreciationVerify Subroutine for more examples of this Function.

**See also:** SumOfYearsDigitsDepreciation Function
DecliningBalanceDepreciation Function
DoubleDecliningBalanceDepreciation Function
VariableDecliningBalanceDepreciation Function
SLN Function (Visual Basic)
SLN Function (Microsoft Excel)

**vCost:** Initial cost of the asset. Function returns Null if vCost is Null or cannot be interpreted as a number.

**vSalvage:** Value of the asset at the end of its useful life. Function returns Null if vSalvage is Null or cannot be interpreted as a number.

**vLife:** Length of the asset's useful life. Function returns Null if vLife is Null or cannot be interpreted as a number.

**v2.0 Addition:** This function is new to this version of Entisoft Tools. Copyright 1996-1999 Entisoft

Entisoft Tools is a trademark of Entisoft.