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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