WorksheetFunction.Ddb Method (Excel)
Returns the depreciation of an asset for a specified period using the double-declining balance method or some other method you specify.
Syntax
식 .Ddb(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). This value can be 0. |
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 |
Factor - the rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the double-declining balance method). |
Return Value
Double
Remarks
중요
All five arguments must be positive numbers.
The double-declining balance method computes depreciation at an accelerated rate. Depreciation is highest in the first period and decreases in successive periods. DDB uses the following formula to calculate depreciation for a period: Min( (cost - total depreciation from prior periods) * (factor/life), (cost - salvage - total depreciation from prior periods) )
Change factor if you do not want to use the double-declining balance method.
Use the VDB function if you want to switch to the straight-line depreciation method when depreciation is greater than the declining balance calculation.