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VDB ^v2.6.159

Returns the depreciation of an asset for any period (or partial period) using the variable declining balance method.

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VDB(cost, salvage, life, start_period, end_period, factor, no_switch)

Parameters

  • cost - The initial cost of the asset.
  • salvage - The value of the asset at the end of its depreciation (salvage value). This value can be 0.
  • life - The number of periods over which the asset is depreciated (useful life).
  • start_period - The starting period for which to calculate depreciation.
  • end_period - The ending period for which to calculate depreciation.
  • factor - The rate at which the balance declines. If omitted, a factor of 2 is used (the double-declining balance method). (optional)
  • no_switch - Optional flag (1 or 0). Use 1 to prevent switching to straight-line depreciation when it yields a higher amount. Default value is 0. (optional)

Examples

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VDB(10000, 1000, 5, 0, 1)

Result: 4000.0

Note: Returns the depreciation for the first year using the double-declining balance method.

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VDB(10000, 1000, 5, 0.5, 1.5)

Result: 3200.0

Note: Returns depreciation for half of year 1 plus half of year 2 using the double-declining balance method.

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VDB(10000, 0, 5, 3, 5, 2, 0)

Result: 2160.0

Note: Returns depreciation for years 4 and 5 with factor 2 where switching to straight-line applies.

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VDB(10000, 0, 5, 3, 5, 2, 1)

Result: 1382.4

Note: Returns depreciation for years 4 and 5 with factor 2 and no switching to straight-line.