SLN() and SYD() Function Function in MS Access

1. SLN() Function :
SLN() Function in MS Access is used to calculate the straight-line depreciation of an asset for a single period.

Syntax :

SLN(cost, salvage, life)

Parameter : This method accepts three parameters as mentioned above and described below :

  • cost : It specify the initial cost of the asset.
  • salvage : It specify the value of the asset at the end of its useful life.
  • life : It specify the length of the useful life of the asset.

Returns : It returns depreciation of an asset.

Note : The depreciation period must be expressed in the same unit as the life argument. All arguments must be positive numbers.



Example-1 :
Depreciation for an asset with a salvage value of 15% considering the useful life of the asset to be 10 years.

SELECT SLN(1500.0, 1500.0*0.15, 10) AS Amount;

Output :

Amount
127.5

Example-2 :
Depreciation for a table of an asset with a salvage value of 10% considering the useful life to be 15 years.

Table – Accounts

AccountId LoanAmount
11001 15000.0
11002 12000.0
11003 10000.0
SELECT SLN([LoanAmount], [LoanAmount]*.1, 15) AS Amt 
FROM Accounts;

Output :

Amt
900
700
600



2. SYD () Function :
SYD () Function in MS Access is used to calculate the sum-of-years’ digits depreciation of an asset for a specified period.

Syntax :

SYD(cost, salvage, life, period)

Parameter : This method accepts four parameters as mentioned above and described below :



  • cost : It specify the initial cost of the asset.
  • salvage : It specify the value of the asset at the end of its useful life.
  • life : It specify the length of the useful life of the asset.
  • period : It specify the period for which asset depreciation is calculated.

Returns : It returns depreciation of an asset for a specified period.

Note : The life and period arguments must be expressed in the same units. For example, if life is given in months, period must also be given in months. All arguments must be positive numbers.

Example-1 :
Depreciation for an asset with a salvage value of 15% considering the useful life of the asset to be 10 years. The depreciation is calculated for the third year.

SELECT SYD(1500.0, 1500.0*0.15, 10, 3) AS Amount;

Output :

Amount
185.454545454545

Example-2 :
Depreciation for a table of an asset with a salvage value of 10% considering the useful life to be 15 years. The depreciation is calculated for the second year.

Table – Accounts

AccountId LoanAmount
101 15000.0
102 12000.0
103 10000.0
SELECT SYD([LoanAmount], [LoanAmount]*.10, 15, 2) AS Amt 
FROM Accounts;

Output :

Amt
1575
1260
1050
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