VDB function
Summary
Returns the depreciation of an asset for a specified or partial period by using a declining balance method
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 double-declining balance method). Change factor if you do not want to use the double-declining balance method. For a description of the double-declining balance method, see DDB.
• No_switch Optional. A logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation. If no_switch is TRUE, Microsoft Excel does not switch to straight-line depreciation even when the depreciation is greater than the declining balance calculation. If no_switch is FALSE or omitted, Excel switches to straight-line depreciation when depreciation is greater than the declining balance calculation.
• If no_switch is TRUE, Microsoft Excel does not switch to straight-line depreciation even when the depreciation is greater than the declining balance calculation.
• If no_switch is FALSE or omitted, Excel switches to straight-line depreciation when depreciation is greater than the declining balance calculation.
Important: All arguments except no_switch must be positive numbers.
• 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 double-declining balance method). Change factor if you do not want to use the double-declining balance method. For a description of the double-declining balance method, see DDB.
• No_switch Optional. A logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation. If no_switch is TRUE, Microsoft Excel does not switch to straight-line depreciation even when the depreciation is greater than the declining balance calculation. If no_switch is FALSE or omitted, Excel switches to straight-line depreciation when depreciation is greater than the declining balance calculation.
• If no_switch is TRUE, Microsoft Excel does not switch to straight-line depreciation even when the depreciation is greater than the declining balance calculation.
• If no_switch is FALSE or omitted, Excel switches to straight-line depreciation when depreciation is greater than the declining balance calculation.
Important: All arguments except no_switch must be positive numbers.
Example
=VDB(A2, A3, A4*365, 0, 1)
=VDB(A2, A3, A4*12, 0, 1)
=VDB(A2, A3, A4, 0, 1)
=VDB(A2, A3, A4*12, 6, 18)
=VDB(A2, A3, A4*12, 6, 18, 1.5)
=VDB(A2, A3, A4, 0, 0.875, 1.5)
=VDB(A2, A3, A4*12, 0, 1)
=VDB(A2, A3, A4, 0, 1)
=VDB(A2, A3, A4*12, 6, 18)
=VDB(A2, A3, A4*12, 6, 18, 1.5)
=VDB(A2, A3, A4, 0, 0.875, 1.5)