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Calculate cumulative depreciation over time with a dynamic column range

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    Calculate cumulative depreciation over time with a dynamic column range

    The attached model crudely calculates the cumulative straight line depreciation of new assets over a 15 year period.

    The input cell B3 contains the life of assets which is referenced by the depreciation formulas in row 3.

    Cell C3 = SUM($C2:C2) /$B3 = 1st year
    Cell D3 = SUM($C2:D2) /$B3 = 2nd year
    Cell E3 = SUM($C2:E2) /$B3 = 3rd year
    Cell F3 = SUM($C2:F2) /$B3 = 4th year
    Cell G3 = SUM($C2:G2) /$B3 = 5th year

    The 5 year cell range moves for each subsequent years as follows:

    Cell H3 = SUM($D2:H2) /$B3 = 5th year
    Cell I3 = SUM($E2:I2) /$B3 = 6th year
    Cell J3 = SUM($F2:J2) /$B3 = 7th year and so on

    I wish to be able to replace the formulas in row 3 to allow the 5 year range of cells to dynamically change according to the input cell B3 and to ensure the range doesn't start before year 1.

    I've attempted this with various permutations of SUM, INDEX, OFFSET, COUNT and COLUMN functions without success. Please help.

    depreciation.xlsx

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    Forum Expert Moo the Dog's Avatar
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    Re: Calculate cumulative depreciation over time with a dynamic column range

    You could try this in C3, then fill right:
    Formula: copy to clipboard
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    - Moo

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    Re: Calculate cumulative depreciation over time with a dynamic column range

    Thanks for your quick response Moo, that's spot on. Any chance you could give me a brief explanation of how the formula logic works?

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    Re: Calculate cumulative depreciation over time with a dynamic column range

    =SUM(OFFSET(C2,,MAX((COUNT($C2:C2)-1)*-1,-$B$3+1)):C2)/$B$3

    Uses OFFSET to determine how many columns (min = 0, up to max = value in B3) left of the active column to use in SUM. Min of 0 because (COUNT($C2:C2)-1)*-1 = 0, but (COUNT($C2:D2)-1)*-1=-1. Due to the way OFFSET counts columns not including the reference column, I used the -1 and +1 to account for that.

    So the OFFSET tells it how many rows to the left to start at, and then through to the column the formula resides in.

    Hope that makes sense.

    - Moo

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    Re: Calculate cumulative depreciation over time with a dynamic column range

    Thanks Moo. That makes sense now, running through the logic.

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