WorksheetFunction.Ddb method (Excel)
Returns the depreciation of an asset for a specified period by using the double-declining balance method or some other method that you specify.
Syntax
expression.Ddb (Arg1, Arg2, Arg3, Arg4, Arg5)
expression A variable that represents a WorksheetFunction object.
Parameters
| Name | Required/Optional | Data type | Description |
|---|---|---|---|
| Arg1 | Required | Double | Cost - the initial cost of the asset. |
| Arg2 | Required | Double | Salvage - the value at the end of the depreciation (sometimes called the salvage value of the asset). This value can be 0. |
| Arg3 | Required | Double | Life - the number of periods over which the asset is being depreciated (sometimes called the useful life of the asset). |
| Arg4 | Required | Double | Period - the period for which you want to calculate the depreciation. Period must use the same units as life. |
| Arg5 | Optional | 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
Important
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 don't 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.
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