# Manuals/calci/DDB

DDB (Cost,Salvage,Life,Period,Factor)

Where

• is the initial cost of an asset,
• is the value at the end of depreciation,
• is life of an asset that indicates the number of periods over which the asset is being depreciated,
• is the period for which depreciation is to be calculated, and
• is the rate factor at which the balance declines.
• DDB(), returns the depreciation of an asset for a specified period by using the double-declining balance method or some other method that you specify.

## Description

DDB (Cost,Salvage,Life,Period,Factor)

• Depreciation is the decrease in value of assets. Depreciation of an asset is highest in the first period and decreases in successive periods.
• DDB() calculates the depreciation using the double-declining balance method.
• If <0, Calci displays #N/A error message.
• If , , , <=0, Calci displays #N/A error message.
• Argument is optional. If omitted, Calci assumes it to be 2 (double-declining balance method).
• If is not an integer, Calci rounds up the value (e.g. 4.2 is rounded up to 5).

## Examples

Consider the following example that shows the use of DDB function:

 200,000 10,000 1000 100 5 10 1 1 1.5
```=DDB(A1,A2,A3,A4) : Calculates the depreciation for the values in the range A1 to A4. 'F' is assumed to be 2. Displays 80000 as a result.
=DDB(A1,A2,A3,A4,A5) : Calculates the depreciation for the values in the range A1 to A5. Displays 60000 as a result.
=DDB(B1,B2,B3,B4) : Calculates the depreciation for the values in the range B1 to B4. 'F' is assumed to be 2. Displays 2000 as a result.
=DDB(20000,2000,5,4.5,2) : Displays 1338.5030444492834 as a result.
```

## Related Videos

Double Declining Balance Method