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DDB Function

Visual Studio 2008

Returns a Double specifying the depreciation of an asset for a specific time period by using the double-declining balance method or some other method you specify.

Function DDB( _
   ByVal Cost As Double, _
   ByVal Salvage As Double, _
   ByVal Life As Double, _
   ByVal Period As Double, _
   Optional ByVal Factor As Double = 2.0 _
) As Double


Required. Double specifying initial cost of the asset.


Required. Double specifying value of the asset at the end of its useful life.


Required. Double specifying length of useful life of the asset.


Required. Double specifying period for which asset depreciation is calculated.


Optional. Double specifying rate at which the balance declines. If omitted, 2 (double-declining method) is assumed.

Exception type

Error number




Factor <= 0, Salvage < 0, Period <= 0, or Period > Life.

See the "Error number" column if you are upgrading Visual Basic 6.0 applications that use unstructured error handling. (You can compare the error number against the Number Property (Err Object).) However, when possible, you should consider replacing such error control with Structured Exception Handling Overview for Visual Basic.

The double-declining balance method computes depreciation at an accelerated rate. Depreciation is highest in the first period and decreases in successive periods.

The Life and Period arguments must be expressed in the same units. For example, if Life is given in months, Period must also be given in months. All arguments must be positive numbers.

The DDB function uses the following formula to calculate depreciation for a given period:

Depreciation / Period = ((Cost – Salvage) * Factor) / Life

This example uses the DDB function to return the depreciation of an asset for a specified period given the initial cost (InitCost), the salvage value at the end of the asset's useful life (SalvageVal), the total life of the asset in years (LifeTime), and the period in years for which the depreciation is calculated (Depr).

Dim InitCost, SalvageVal, LifeTime, DepYear As Double 
Dim Fmt As String = "###,##0.00"

InitCost = CDbl(InputBox("What's the initial cost of the asset?"))
SalvageVal = CDbl(InputBox("Enter the asset's value at end of its life."))
LifeTime = CDbl(InputBox("What's the asset's useful life in years?"))

' Use the SLN function to calculate the deprecation per year. 
Dim SlnDepr As Double = SLN(InitCost, SalvageVal, LifeTime)
Dim msg As String = "The depreciation per year: " & Format(SlnDepr, Fmt)
msg &= vbCrLf & "Year" & vbTab & "Linear" & vbTab & "Doubling" & vbCrLf

' Use the SYD and DDB functions to calculate the deprecation for each year. 
For DepYear = 1 To LifeTime
    msg &= DepYear & vbTab & _
        Format(SYD(InitCost, SalvageVal, LifeTime, DepYear), Fmt) & vbTab & _
        Format(DDB(InitCost, SalvageVal, LifeTime, DepYear), Fmt) & vbCrLf

Namespace: Microsoft.VisualBasic

Module: Financial

Assembly: Visual Basic Runtime Library (in Microsoft.VisualBasic.dll)