Ddb Method

# WorksheetFunction.Ddb Method (Excel)

Office 2013 and later
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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).

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: Min( (cost - total depreciation from prior periods) * (factor/life), (cost - salvage - total depreciation from prior periods) )

• 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.