WorksheetFunction.Ddb Method
| Excel Developer Reference |
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:
- 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.Visual Basic for Applications Min( (cost - total depreciation from prior periods) * (factor/life), (cost - salvage - total depreciation from prior periods) )See Also