WorksheetFunction.Db Method (Excel)
Returns the depreciation of an asset for a specified period using the fixed-declining balance method.
Syntax
식 .Db(Arg1, Arg2, Arg3, Arg4, Arg5)
식 A variable that represents a WorksheetFunction object.
Parameters
Name |
Required/Optional |
Data Type |
Description |
|---|---|---|---|
Arg1 |
필수 |
Double |
Cost - the initial cost of the asset. |
Arg2 |
필수 |
Double |
Salvage - the value at the end of the depreciation (sometimes called the salvage value of the asset). |
Arg3 |
필수 |
Double |
Life - the number of periods over which the asset is being depreciated (sometimes called the useful life of the asset). |
Arg4 |
필수 |
Double |
Period - the period for which you want to calculate the depreciation. Period must use the same units as life. |
Arg5 |
선택 |
Variant |
Month - the number of months in the first year. If month is omitted, it is assumed to be 12. |
Return Value
Double
Remarks
The fixed-declining balance method computes depreciation at a fixed rate. DB uses the following formulas to calculate depreciation for a period: (cost - total depreciation from prior periods) * rate where: rate = 1 - ((salvage / cost) ^ (1 / life)), rounded to three decimal places
Depreciation for the first and last periods is a special case. For the first period, DB uses this formula: cost * rate * month / 12
For the last period, DB uses this formula: ((cost - total depreciation from prior periods) * rate * (12 - month)) / 12