Syntax 
DDB(Cost, Salvage, Life, Period) 

Description 
Calculates the depreciation of an asset for a specified Period of time using the doubledeclining balance method. 

Comments 
The doubledeclining balance method calculates the depreciation of an asset at an accelerated rate. The depreciation is at its highest in the first period and becomes progressively lower in each additional period. DDB uses the following formula to calculate the depreciation: DDB = ((Cost – Total_depreciation_from_all_other_periods) * 2) / Life The DDB function uses the following parameters: 


Parameter 
Description 

Cost 
Double representing the initial cost of the asset. 

Salvage 
Double representing the estimated value of the asset at the end of its predicted useful life 

Life 
Double representing the predicted length of the asset's useful life 

Period 
Double representing the period for which you wish to calculate the depreciation 

Life and Period must be expressed using the same units. For example, if Life is expressed in months, then Period must also be expressed in months. 

Example 
This example calculates the depreciation for capital equipment that cost $10,000, has a service life of ten years, and is worth $2,000 as scrap. The dialog box displays the depreciation for each of the first four years. Const crlf = Chr$(13) + Chr$(10) Sub Main() s$ = "Depreciation Table" &
crlf & crlf 

See Also 
D 