VDB

VDB ( cost , salvage , life , start-period , end-period [ , [ [ factor ][ , [ no-switch-flag ] ] ] ] ] )

Description: Computes the depreciation of an asset for the period specified, including partial periods, using the double-declining balance or some other specified method.

Arguments:

Name

Type

Description

cost

number

The number cost is the initial cost of the asset.

salvage

number

The value at the end of the depreciation. (This is sometimes called the salvage value of the asset.) This value can be 0.

life

number

The number of periods over which the asset is being depreciated. (This is sometimes called the useful life of the asset.)

start-period

number

The starting period for which the depreciation is to be calculated. (start-period shall use the same units as life.)

end-period

number

The ending period for which the depreciation is to be calculated. (end-period shall use the same units as life.)

factor

number

The rate at which the balance declines. If omitted, it is assumed to be 2 (the double-declining balance method).

no-switch-flag

logical

Specifies whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation. If TRUE, straight-line depreciation is not used even when the depreciation is greater than the declining balance calculation. If FALSE or omitted, the straight-line depreciation is used when depreciation is greater than the declining balance calculation.

Return Type and Value: number – The depreciation of an asset for the period specified.

However, if any numerical argument value is non-positive, #NUM! is returned.

example: