DDB function
This article describes the formula syntax and usage of the DDBfunction in Microsoft Excel.
Description
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])
The DDB 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 being depreciated (sometimes called the useful life of the asset).

Period Required. The period for which you want to calculate the depreciation. 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).
Important 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:
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 doubledeclining balance method.

Use the VDB function if you want to switch to the straightline depreciation method when depreciation is greater than the declining balance calculation.
Example
The example may be easier to understand if you copy it to a blank worksheet.
How do I copy an example?

Select the example in this article.
Important Do not select the row or column headers.
Selecting an example from Help

Press CTRL+C.

In Excel, create a blank workbook or worksheet.

In the worksheet, select cell A1, and press CTRL+V.
Important For the example to work properly, you must paste it into cell A1 of the worksheet.

To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button.
After you copy the example to a blank worksheet, you can adapt it to suit your needs.


Note The results are rounded to two decimal places.