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# WorksheetFunction.Db Method

Office 2007
Returns the depreciation of an asset for a specified period using the fixed-declining balance method.

Syntax

expression.Db(Arg1, Arg2, Arg3, Arg4, Arg5)

expression   A variable that represents a WorksheetFunction object.

Parameters

NameRequired/OptionalData TypeDescription
Arg1RequiredDoubleCost - the initial cost of the asset.
Arg2RequiredDoubleSalvage - the value at the end of the depreciation (sometimes called the salvage value of the asset).
Arg3RequiredDoubleLife - the number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).
Arg4RequiredDoublePeriod - the period for which you want to calculate the depreciation. Period must use the same units as life.
Arg5OptionalVariantMonth - the number of months in the first year. If month is omitted, it is assumed to be 12.

Return Value
Double

Remarks

• The fixed-declining balance method computes depreciation at a fixed rate. DB uses the following formulas to calculate depreciation for a period:

(cost - total depreciation from prior periods) * rate

where:

rate = 1 - ((salvage / cost) ^ (1 / life)), rounded to three decimal places

• Depreciation for the first and last periods is a special case. For the first period, DB uses this formula:

cost * rate * month / 12

• For the last period, DB uses this formula:

((cost - total depreciation from prior periods) * rate * (12 - month)) / 12