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DB function

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

Syntax

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

Square brackets indicate optional arguments.

Arguments

ArgumentRequiredMeaning
costYesThe initial cost of the asset.10000000
salvageYesThe value at the end of the depreciation (sometimes called the salvage value of the asset).1000000
lifeYesThe number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).6
periodYesThe period for which you want to calculate the depreciation.1
monthNoThe number of months in the first year. If month is omitted, it is assumed to be 12.7

Try DB

Allocate the final stub after a shortened first fiscal year

=DB(A2,B2,C2,D2,E2)

A six-month first fiscal year leaves a final six-month fiscal stub at period eight for a seven-year life. Calculate the rounded fixed rate, subtract all seven prior fiscal charges from cost, then apply that rate times 6/12 to the remaining balance. This final period is permitted when the first year is shortened.

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DB · top-level call

=DB(A2,B2,C2,D2,E2)

1 / 5 · cost

The initial cost of the asset.

DB reference ↗

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Reference and compatibility

Univer 1.0.4 / Apache-2.0. Calculation checks cover the supplied examples only. The browser worksheet does not implement every Excel feature, external service or connected data type.