DDB function
Returns the depreciation of an asset for a specified period by using the double-declining balance method or some other method that you specify
Syntax
DDB(cost, salvage, life, period, [factor])Square brackets indicate optional arguments.
Arguments
| Argument | Required | Meaning |
|---|---|---|
| cost | Yes | The initial cost of the asset.24000 |
| salvage | Yes | The value at the end of the depreciation (sometimes called the salvage value of the asset).3000 |
| life | Yes | The number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).10 |
| period | Yes | The period for which you want to calculate the depreciation.1 |
| factor | No | The rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the double-declining balance method).2 |
Try DDB
Depreciate the second year at double declining balance
=DDB(A2,B2,C2,D2)The default factor 2 gives a 40% rate. Year 1 depreciation is 400; year 2 applies 40% to the remaining 600, giving 240, subject to the salvage floor.
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DDB · top-level call
=DDB(A2,B2,C2,D2)Follow the cells behind a result
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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.