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VDB

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Applies to: Calculated column Calculated table Measure Visual calculation

Returns the depreciation of an asset for any period you specify, including partial periods, using the double-declining balance method or some other method you specify. VDB stands for variable declining balance.

Syntax

VDB(<cost>, <salvage>, <life>, <start_period>, <end_period>[, <factor>[, <no_switch>]])

Parameters

Term Definition
cost The initial cost of the asset.
salvage The value at the end of the depreciation (sometimes called the salvage value of the asset). This value can be 0.
life The number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).
start_period The starting period for which you want to calculate the depreciation. Start_period must use the same units as life. Must be between 1 and life (inclusive).
end_period The ending period for which you want to calculate the depreciation. End_period must use the same units as life. Must be between start_period and life (inclusive).
factor (Optional) The rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the double-declining balance method). Change factor if you do not want to use the double-declining balance method. For a description of the double-declining balance method, see DDB.
no_switch (Optional) A logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation. If omitted, it is assumed to be FALSE.
- If no_switch evaluates to TRUE, VDB does not switch to straight-line depreciation, even when the depreciation is greater than the declining balance calculation.
- If no_switch evaluates to FALSE or is omitted, VDB switches to straight-line depreciation when depreciation is greater than the declining balance calculation.

Return Value

The depreciation over the specified period.

Remarks

  • An error is returned if:

    • cost < 0.
    • salvage < 0.
    • life < 1.
    • start_period < 1 or start_period > end_period.
    • end_period < start_period or end_period > life.
    • factor < 0.
    • no_switch does not evaluate to either TRUE or FALSE.

  • This function is not supported for use in DirectQuery mode when used in calculated columns or row-level security (RLS) rules.

Examples

Data Description
2400 Initial cost
300 Salvage value
10 Lifetime in years

Example 1

The following DAX query:

EVALUATE
{
  VDB(2400, 300, 10*365, 0, 1)
}

Returns an asset's first day's depreciation using a factor of 2.

[Value]
1.31506849315068

Example 2

The following DAX query:

EVALUATE
{
  VDB(2400, 300, 10*12, 6, 18, 3)
}

Returns an asset's depreciation between the 6$^{th}$ month and the 18$^{th}$ month. This calculation uses a factor of 3.

[Value]
540.185558199698

Example 3

The following DAX query:

EVALUATE
{
  VDB(2400, 300, 10, 0, 0.875, 1.5)
}

Returns an asset's depreciation in the first fiscal year that you own it, assuming that tax laws limit you to 150% depreciation of the declining balance. The asset is purchased in the middle of the first quarter of the fiscal year.

[Value]
315