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 A formula for period number
• This does what we want:
```Application.Caller.Column
- firstPeriod.Column + 1```
• If this value is less than or equal to the number of periods of depreciation, then we depreciate
• If it’s greater than the number of periods, then the depreciation is 0
```If Application.Caller.Column _
- firstPeriod.Column + 1 <= nPeriods Then
1 / nPeriods
Else
0
End If```

Knowing the column number of the calling cell isn’t quite enough — we need the period number. The period number is given by the formula in the first example above. Using that in conjunction with If, we can compute the depreciation.