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DDB Function

The DDB function is one of the financial functions. It is used to calculate the depreciation of an asset for a specified accounting period using the double-declining balance method.


DDB(cost, salvage, life, period, [factor])

The DDB function has the following arguments:

Argument Description
cost The cost of the asset.
salvage The salvage value of the asset at the end of its lifetime.
life The total number of the periods within the asset lifetime.
period The period you wish to calculate depreciation for. The value must be expressed in the same units as life.
factor The rate at which the balance declines. It is an optional argument. If it is omitted, the function will assume factor to be 2.


All the values must be positive numbers.

How to apply the DDB function.


The figure below displays the result returned by the DDB function.

DDB Function

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