This article describes the formula syntax and usage of the VDB function in Microsoft Excel.
Description
Returns the depreciation of an asset for any period you specify, including partial periods, using the doubledeclining balance method or some other method you specify. VDB stands for variable declining balance.
Syntax
VDB(cost, salvage, life, start_period, end_period, [factor], [no_switch])
The VDB function syntax has the following arguments:

Cost Required. The initial cost of the asset.

Salvage Required. The value at the end of the depreciation (sometimes called the salvage value of the asset). This value can be 0.

Life Required. The number of periods over which the asset is depreciated (sometimes called the useful life of the asset).

Start_period Required. The starting period for which you want to calculate the depreciation. Start_period must use the same units as life.

End_period Required. The ending period for which you want to calculate the depreciation. End_period must use the same units as life.

Factor Optional. The rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the doubledeclining balance method). Change factor if you do not want to use the doubledeclining balance method. For a description of the doubledeclining balance method, see DDB.

No_switch Optional. A logical value specifying whether to switch to straightline depreciation when depreciation is greater than the declining balance calculation.

If no_switch is TRUE, Microsoft Excel does not switch to straightline depreciation even when the depreciation is greater than the declining balance calculation.

If no_switch is FALSE or omitted, Excel switches to straightline depreciation when depreciation is greater than the declining balance calculation.

Important: All arguments except no_switch must be positive numbers.
Example
Copy the example data in the following table, and paste it in cell A1 of a new Excel worksheet. For formulas to show results, select them, press F2, and then press Enter. If you need to, you can adjust the column widths to see all the data.
Data 
Description 

2400 
Initial cost 

300 
Salvage value 

10 
Lifetime in years 

Formula 
Description 
R esult 
=VDB(A2, A3, A4*365, 0, 1) 
First day's depreciation. Excel automatically assumes that factor is 2. 
$1.32 
=VDB(A2, A3, A4*12, 0, 1) 
First month's depreciation. 
$40.00 
=VDB(A2, A3, A4, 0, 1) 
First year's depreciation. 
$480.00 
=VDB(A2, A3, A4*12, 6, 18) 
Depreciation between the sixth month and the eighteenth month. 
$396.31 
=VDB(A2, A3, A4*12, 6, 18, 1.5) 
Depreciation between the sixth month and the eighteenth month using a factor of 1.5 instead of the doubledeclining balance method. 
$311.81 
=VDB(A2, A3, A4, 0, 0.875, 1.5) 
Depreciation for the first fiscal year that you own the asset, assuming that tax laws limit you to 150percent depreciation of the declining balance. Asset is purchased in the middle of the first quarter of the fiscal year. 
$315.00 