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=VDB()
Returns the depreciation of an asset for any period you specify, including partial periods, using the double-declining balance method or some other method you specify. VDB stands for variable declining balance.
Applies To:
Excel for Microsoft 365Excel for Microsoft 365 for MacExcel 2024Excel 2024 for MacExcel 2021Excel 2021 for MacExcel 2019Excel 2016
=VDB(cost, salvage, life, start_period, end_period, [factor], [no_switch])
Hover argument names in the table for details.
Output typeNumber
Popularity20 / 100
VolatileNo
Dynamic ArrayNo
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◧ Arguments
| Argument | Type | Required | Description |
|---|---|---|---|
cost |
Number | Required | The initial cost of the asset. |
salvage |
Number | Required | The value at the end of the depreciation (sometimes called the salvage value of the asset). This value can be 0. |
life |
Number | Required | The number of periods over which the asset is depreciated (sometimes called the useful life of the asset). |
start_period |
Number | Required | The starting period for which you want to calculate the depreciation. Start_period must use the same units as life. |
end_period |
Number | Required | The ending period for which you want to calculate the depreciation. End_period must use the same units as life. |
factor |
Number | 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 |
Logical | 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. |
▣ Examples
▦ Data
| Cell | Value | Description |
|---|---|---|
A2 |
2400 | Initial cost |
A3 |
300 | Salvage value |
A4 |
10 | Lifetime in years |
A5 |
2400 | Initial cost |
A6 |
300 | Salvage value |
A7 |
10 | Lifetime in years |
First day's depreciation. Excel automatically assumes that factor is 2.
=VDB(A2, A3, A4*365, 0, 1)
Result:
$1.32
First month's depreciation.
=VDB(A2, A3, A4*12, 0, 1)
Result:
$40.00
First year's depreciation.
=VDB(A2, A3, A4, 0, 1)
Result:
$480.00
Depreciation between the sixth month and the eighteenth month.
=VDB(A2, A3, A4*12, 6, 18)
Result:
$396.31
Depreciation between the sixth month and the eighteenth month using a factor of 1.5 instead of the double-declining balance method.
=VDB(A2, A3, A4*12, 6, 18, 1.5)
Result:
$311.81
Depreciation for the first fiscal year that you own the asset, assuming that tax laws limit you to 150-percent depreciation of the declining balance. Asset is purchased in the middle of the first quarter of the fiscal year.
=VDB(A2, A3, A4, 0, 0.875, 1.5)
Result:
$315.00
✦ Tips
- All arguments except no_switch must be positive numbers.
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