AMORDEGRC DAX Function (Financial)
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.
Syntax
| Parameter | Attributes | Description |
|---|---|---|
| Cost |
The cost of the asset. |
|
| Date_purchased |
The date of the purchase of the asset. |
|
| First_period |
The date of the end of the first period. |
|
| Salvage |
The salvage value at the end of the life of the asset. |
|
| Period |
The period. |
|
| Rate |
The rate of depreciation. |
|
| Basis | Optional |
The year basis to be used. |
Return values
Remarks
Basis sets the day-count method. Use 0 or omit the value for 360 days (NASD method). Use 1 for actual days. Use 3 for 365 days in a year. Use 4 for 360 days in a year (European method). Other values, including 2, return an error.
Period 0 is the first period, from Date_purchased to First_period. The depreciation of this period is prorated. Period and Basis are rounded to the nearest integer.
The depreciation coefficient depends on the life of the asset, which is 1 divided by Rate. The coefficient is 1.5 for a life from 3 to 4 years, 2 for a life from 5 to 6 years, and 2.5 for a life of more than 6 years. In the period before the last period, the depreciation rate grows to 50%. In the last period, the depreciation rate grows to 100%. After the cumulated depreciation is greater than Cost minus Salvage, the function returns 0.
Cost must be 0 or greater. Salvage must be 0 or greater, and not greater than Cost. Period must be 0 or greater. Rate must be greater than 0. Date_purchased must not be later than First_period.
Examples
-- AMORDEGRC returns the depreciation of each period with a depreciation coefficient.
-- AMORLINC returns a linear depreciation, shown for comparison.
-- Example terms:
-- Cost 2400, purchased 19-Aug-2008, end of first period 31-Dec-2008
-- Salvage 300, Rate 15% (life of about 6.7 years, coefficient 2.5), Basis 1 (actual)
-- Period 0 is the first period, prorated from the purchase date.
EVALUATE
SELECTCOLUMNS (
GENERATESERIES ( 0, 7 ),
"Period", [Value],
"AMORDEGRC", AMORDEGRC ( 2400, DATE ( 2008, 8, 19 ), DATE ( 2008, 12, 31 ), 300, [Value], 0.15, 1 ),
"AMORLINC", AMORLINC ( 2400, DATE ( 2008, 8, 19 ), DATE ( 2008, 12, 31 ), 300, [Value], 0.15, 1 )
)
| Period | AMORDEGRC | AMORLINC |
|---|---|---|
| 0 | 330 | 131.803278688525 |
| 1 | 776 | 360 |
| 2 | 485 | 360 |
| 3 | 303 | 360 |
| 4 | 190 | 360 |
| 5 | 158 | 360 |
| 6 | 0 | 168.196721311475 |
| 7 | 0 | 0 |
Last update: Oct 19, 2026 » Contribute » Show contributors
Contributors: Alberto Ferrari, Marco Russo
Microsoft documentation: https://docs.microsoft.com/en-us/dax/amordegrc-function-dax