SLN (Primitive Spread Function) returns the straight-line depreciation of an asset for one period.

SYNTAX:

SLN(Cost, Salvage, Life)

REMARKS:

Arguments are as follows:

Argument Description 
Cost Initial cost of the asset 
Salvage Value at the end of the depreciation 
Life Number of periods over which the asset is being depreciated  

EXAMPLES:

SLN(500000,20000,5)=96000