DEPRECIATION

Overview

Description

DEPRECIATION calculates the linear depreciation values of the ValueNode according to the matching depreciation times in the DepreciationTimesNode on the given time level. The result will be the depreciation value for each time period, not the remaining book value of the asset that is depreciated. The DepreciationTimeNode must not have any time level.

Use this when you need to calculate straight-line depreciation values per period from an initial investment and a depreciation time.

Syntax

DEPRECIATION('ValueNode', 'DepreciationTime' [, "TimeLevel"])

Parameter

ValueNode: Input node with the values that are depreciated over time. Must have the TimeLevel.
DepreciationTime: Node that contains the matching depreciation times for the assets in the value node. If a depreciation time is not given or zero, no depreciation value will be calculated for the asset. Depreciation times must also be neither negative nor non-integer.
TimeLevel: Name of the time level to which the depreciation times correspond. Optional parameter, if omitted, the depreciation times are assumed to be years.

Overlapping depreciation from yearly investments

Two investments made in consecutive years are each depreciated over 4 periods. The result shows how depreciation amounts from different investments stack up.

Input node: Investments

Year	Value
2025	1000
2026	400

Input node: DepreciationTime

Periods
4

Formula: DEPRECIATION('Investments', 'DepreciationTime')

Year	→ DEPRECIATION Result
2025	250
2026	250 + 100 = 350
2027	250 + 100 = 350
2028	250 + 100 = 350
2029	100
2030	0

Per-category depreciation times

Two asset categories with different depreciation times show that each category is depreciated independently based on its own period count.

Input node: Investments

Year	Category	Value
2026	A	2000
2026	B	1000

Input node: DepreciationTime

Category	Periods
A	2
B	4

Formula: DEPRECIATION('Investitionen', 'DepreciationTime')

Year	Category	→ DEPRECIATION Result
2026	A	1000
2026	B	250
2027	A	1000
2027	B	250
2028	A	0
2028	B	250
2029	A	0
2029	B	250
2030	A	0
2030	B	0