Manuals/calci/DDB

DDB(C, Salvage, L, P, F)

Where

• $C$ is the initial cost of an asset,
• $Salvage$ is the value at the end of depreciation,
• $L$ is life of an asset that indicates the number of periods over which the asset is being depreciated,
• $P$ is the period for which depreciation is to be calculated, and
• $F$ is the rate factor at which the balance declines.

DDB() calculates the depreciation of an asset for a specified period using the double-declining method or any other specified method.

Description

DDB(C, Salvage, L, P, F)

• 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 $Salvage$ <0, Calci displays #N/A error message.
• If $C$ ,$L$, $P$, $F$ <=0, Calci displays #N/A error message.
• Argument $F$ is optional. If omitted, Calci assumes it to be 2 (double-declining balance method).
• If $P$ 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 592 as a result.

See Also

• db

References

• Depreciation
• Accelerated Depreciation