DDB Function

See Also435IPK              ExampleGU1W6M>Low


Returns the depreciation of an asset for a specific period using the double-declining balance method.


DDB(cost, salvage, life, period)


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

The DDB function uses the following numeric arguments:

Argument     Description


cost               Initial cost of the asset.

salvage          Value of the asset at the end of its useful life.

life                 Length of the useful life of the asset.

period            Period for which asset depreciation is calculated.


The arguments life and period 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:

Depreciation over period = ((costtotal depreciation from prior periods) * 2) / life


Distribution Note   When you create and distribute applications that use any of the financial functions, you should install the file MSAFINX.DLL in the customer's Microsoft Windows \SYSTEM directory.  The Visual Basic Setup KitGUH5X7 provides tools to help you write setup programs that install your applications.