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日割り計算による減価償却を考慮し、資産耐用年数に基づく減価償却係数を計算に適用して、会計期ごとの減価償却を返します。
AMORDEGRC( cost , datepurchased , firstperiod , salvage,period,drate , basis )
有効な引数は次のとおりです。
引数 | 説明 |
---|---|
cost | 資産の取得価額 |
datepurchased | 資産の購入日 |
firstperiod | 最初の会計期の最終日 |
salvage | 資産耐用年数終了時の残存価額 |
period | 会計期 |
drate | 減価償却率 |
basis | (オプション)日数計算方法を表す整数(「日数計算方法」を参照) |
この関数は、資産耐用年数の最後の会計期まで、あるいは合計減価償却費が資産取得価額から残存価額を差し引いた値より大きくなるまでの減価償却費を返します。 減価償却係数は以下のとおりです。
資産耐用年数 | 減価償却係数 |
---|---|
3年から4年 | 1.5 |
5年から6年 | 2 |
6年を超える年数 | 2.5 |
減価償却率は、最後より1つ前の会計期では50パーセントまで上昇し、最後の会計期では100パーセントまで上昇します。 資産耐用年数が0~1年、1~2年、2~3年、または4~5年の場合は、#NUM!エラー値が返されます。
この関数とAMORLINC関数との違いは、AMORLINCは資産耐用年数に応じた減価償却係数を計算に適用しないことです。
数値データおよびDateTimeオブジェクトデータを受け取り、 数値データを返します。
AMORDEGRC(B1,B2,B3,B4,B5,B6,B7)
AMORDEGRC(2800,DATE(2003,9,4),DATE(2006,12,31),200,1,0.02,1) 結果: 117