DB ^v2.6.159

Returns depreciation of an asset for a specified period using the fixed-declining balance method.

DB(cost, salvage, life, period, month)

Parameters

• cost - The initial cost of the asset.
• salvage - The value of the asset at the end of its useful life (salvage value).
• life - The total number of periods over which the asset is depreciated.
• period - The specific period for which to calculate depreciation.
• month - The number of months in the first year (1–12). Defaults to 12 if omitted. (optional)

Examples

DB(1000, 100, 5, 1)

Result: 369.0

Note: Returns the first-year depreciation for an asset costing 1000 with a 5-year life and 100 salvage value.

DB(1000, 100, 5, 1, 9)

Result: 276.75

Note: Returns the first-period depreciation when the first year includes only 9 months.

DB(1000, 100, 5, 6, 9)

Result: 10.58

Note: Returns the depreciation for the final (sixth) partial period when the first year includes 9 months.