# tablepress/3.4/libraries/vendor/PhpSpreadsheet/Calculation/Financial/Amortization.php

TablePress – Tables in WordPress made easy, version 3.4. 216 lines.

- Page: https://pluginprobe.com/plugins/tablepress/3.4/code/libraries/vendor/PhpSpreadsheet/Calculation/Financial/Amortization.php
- Raw: https://pluginprobe.com/plugins/tablepress/3.4/raw/libraries/vendor/PhpSpreadsheet/Calculation/Financial/Amortization.php
- Modified: 2025-08-26T04:06:14+00:00

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```php
<?php

namespace TablePress\PhpOffice\PhpSpreadsheet\Calculation\Financial;

use TablePress\PhpOffice\PhpSpreadsheet\Calculation\DateTimeExcel;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\Exception;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\Financial\Constants as FinancialConstants;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\Functions;

class Amortization
{
	/**
	 * AMORDEGRC.
	 *
	 * 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.
	 * This function will return the depreciation until the last period of the life of the assets
	 * or until the cumulated value of depreciation is greater than the cost of the assets minus
	 * the salvage value.
	 *
	 * Excel Function:
	 *        AMORDEGRC(cost,purchased,firstPeriod,salvage,period,rate[,basis])
	 *
	 * @param mixed $cost The float cost of the asset
	 * @param mixed $purchased Date of the purchase of the asset
	 * @param mixed $firstPeriod Date of the end of the first period
	 * @param mixed $salvage The salvage value at the end of the life of the asset
	 * @param mixed $period the period (float)
	 * @param mixed $rate rate of depreciation (float)
	 * @param mixed $basis The type of day count to use (int).
	 *                         0 or omitted    US (NASD) 30/360
	 *                         1               Actual/actual
	 *                         2               Actual/360
	 *                         3               Actual/365
	 *                         4               European 30/360
	 *
	 * @return float|string (string containing the error type if there is an error)
	 */
	public static function AMORDEGRC(
		$cost,
		$purchased,
		$firstPeriod,
		$salvage,
		$period,
		$rate,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$cost = Functions::flattenSingleValue($cost);
		$purchased = Functions::flattenSingleValue($purchased);
		$firstPeriod = Functions::flattenSingleValue($firstPeriod);
		$salvage = Functions::flattenSingleValue($salvage);
		$period = Functions::flattenSingleValue($period);
		$rate = Functions::flattenSingleValue($rate);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$cost = FinancialValidations::validateFloat($cost);
			$purchased = FinancialValidations::validateDate($purchased);
			$firstPeriod = FinancialValidations::validateDate($firstPeriod);
			$salvage = FinancialValidations::validateFloat($salvage);
			$period = FinancialValidations::validateInt($period);
			$rate = FinancialValidations::validateFloat($rate);
			$basis = FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		$yearFracx = DateTimeExcel\YearFrac::fraction($purchased, $firstPeriod, $basis);
		if (is_string($yearFracx)) {
			return $yearFracx;
		}
		/** @var float $yearFrac */
		$yearFrac = $yearFracx;

		$amortiseCoeff = self::getAmortizationCoefficient($rate);

		$rate *= $amortiseCoeff;
		$rate = (float) (string) $rate; // ugly way to avoid rounding problem
		$fNRate = round($yearFrac * $rate * $cost, 0);
		$cost -= $fNRate;
		$fRest = $cost - $salvage;

		for ($n = 0; $n < $period; ++$n) {
			$fNRate = round($rate * $cost, 0);
			$fRest -= $fNRate;

			if ($fRest < 0.0) {
				switch ($period - $n) {
																	case 1:
																		return round($cost * 0.5, 0);
																	default:
																		return 0.0;
																}
			}
			$cost -= $fNRate;
		}

		return $fNRate;
	}

	/**
	 * AMORLINC.
	 *
	 * 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.
	 *
	 * Excel Function:
	 *        AMORLINC(cost,purchased,firstPeriod,salvage,period,rate[,basis])
	 *
	 * @param mixed $cost The cost of the asset as a float
	 * @param mixed $purchased Date of the purchase of the asset
	 * @param mixed $firstPeriod Date of the end of the first period
	 * @param mixed $salvage The salvage value at the end of the life of the asset
	 * @param mixed $period The period as a float
	 * @param mixed $rate Rate of depreciation as  float
	 * @param mixed $basis Integer indicating the type of day count to use.
	 *                             0 or omitted    US (NASD) 30/360
	 *                             1               Actual/actual
	 *                             2               Actual/360
	 *                             3               Actual/365
	 *                             4               European 30/360
	 *
	 * @return float|string (string containing the error type if there is an error)
	 */
	public static function AMORLINC(
		$cost,
		$purchased,
		$firstPeriod,
		$salvage,
		$period,
		$rate,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$cost = Functions::flattenSingleValue($cost);
		$purchased = Functions::flattenSingleValue($purchased);
		$firstPeriod = Functions::flattenSingleValue($firstPeriod);
		$salvage = Functions::flattenSingleValue($salvage);
		$period = Functions::flattenSingleValue($period);
		$rate = Functions::flattenSingleValue($rate);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$cost = FinancialValidations::validateFloat($cost);
			$purchased = FinancialValidations::validateDate($purchased);
			$firstPeriod = FinancialValidations::validateDate($firstPeriod);
			$salvage = FinancialValidations::validateFloat($salvage);
			$period = FinancialValidations::validateFloat($period);
			$rate = FinancialValidations::validateFloat($rate);
			$basis = FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		$fOneRate = $cost * $rate;
		$fCostDelta = $cost - $salvage;
		//    Note, quirky variation for leap years on the YEARFRAC for this function
		$purchasedYear = DateTimeExcel\DateParts::year($purchased);
		$yearFracx = DateTimeExcel\YearFrac::fraction($purchased, $firstPeriod, $basis);
		if (is_string($yearFracx)) {
			return $yearFracx;
		}
		/** @var float $yearFrac */
		$yearFrac = $yearFracx;

		if (
			$basis == FinancialConstants::BASIS_DAYS_PER_YEAR_ACTUAL
			&& $yearFrac < 1
		) {
			$temp = Functions::scalar($purchasedYear);
			if (is_int($temp) || is_string($temp)) {
				if (DateTimeExcel\Helpers::isLeapYear($temp)) {
					$yearFrac *= 365 / 366;
				}
			}
		}

		$f0Rate = $yearFrac * $rate * $cost;
		$nNumOfFullPeriods = (int) (($cost - $salvage - $f0Rate) / $fOneRate);

		if ($period == 0) {
			return $f0Rate;
		} elseif ($period <= $nNumOfFullPeriods) {
			return $fOneRate;
		} elseif ($period == ($nNumOfFullPeriods + 1)) {
			return $fCostDelta - $fOneRate * $nNumOfFullPeriods - $f0Rate;
		}

		return 0.0;
	}

	private static function getAmortizationCoefficient(float $rate): float
	{
		//    The depreciation coefficients are:
		//    Life of assets (1/rate)        Depreciation coefficient
		//    Less than 3 years            1
		//    Between 3 and 4 years        1.5
		//    Between 5 and 6 years        2
		//    More than 6 years            2.5
		$fUsePer = 1.0 / $rate;

		if ($fUsePer < 3.0) {
			return 1.0;
		} elseif ($fUsePer < 4.0) {
			return 1.5;
		} elseif ($fUsePer <= 6.0) {
			return 2.0;
		}

		return 2.5;
	}
}

```