# 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

*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 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.