Returns the depreciation of an asset for a specified period using the doubledeclining balance method or some other method you specify.
Syntax
DDB(cost,salvage,life,period,factor)
Cost is the initial cost of the asset.
Salvage is the value at the end of the depreciation (sometimes called the salvage value of the asset).
Life is the number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).
Period is the period for which you want to calculate the depreciation. Period must use the same units as life.
Factor is the rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the doubledeclining balance method).
All five arguments must be positive numbers.
Remarks

The doubledeclining 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:
((costsalvage)  total depreciation from prior periods) * (factor/life)

Change factor if you do not want to use the doubledeclining balance method.
Examples
In the following examples, the results are rounded to two decimal places.
Cost 
Salvage 
Life 
Formula 
Description (Result) 
2400 
300 
10 
=DDB([Cost],[Salvage],[Life]*365,1) 
First day's depreciation. Factor is automatically assumed to be 2. (1.32) 
2400 
300 
10 
=DDB([Cost],[Salvage],[Life]*12,1,2) 
First month's depreciation (40.00) 
2400 
300 
10 
=DDB([Cost],[Salvage],[Life],1,2) 
First year's depreciation (480.00) 
2400 
300 
10 
=DDB([Cost],[Salvage],[Life],2,1.5) 
Second year's depreciation using a factor of 1.5 instead of the doubledeclining balance method (306.00) 
2400 
300 
10 
=DDB([Cost],[Salvage],[Life],10) 
Tenth year's depreciation. Factor is automatically assumed to be 2 (22.12) 