DDB ^v2.6.159

Returns the depreciation of an asset for a specified period using the double-declining balance method or another declining-balance method that you specify.

DDB(cost, salvage, life, period, factor)

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 number of periods over which the asset is depreciated (useful life).
• period - The period for which to calculate depreciation.
• factor - The rate factor for declining-balance depreciation. Defaults to 2 (double-declining balance). (optional)

Examples

DDB(10000, 1000, 5, 1)

Result: 4000.0

Note: First period with factor=2: 10000 × (2/5) = 4000.

DDB(10000, 1000, 5, 2)

Result: 2400.0

Note: Second period on remaining (6000 × 2/5) = 2400.

DDB(10000, 1000, 5, 5)

Result: 296.0

Note: Final period is capped so the value does not drop below the salvage value (1000).

DDB(10000, 1000, 5, 1, 1.5)

Result: 3000.0

Note: Custom factor example: 10000 × (1.5/5) = 3000 for period 1.