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 Microsoft Excel > Functions > Financial > VDB

 

VDB(cost, salvage, life, start_period, end_period [,factor] [,no_switch])

 
 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.

 costThe initial cost of the asset.
 salvageThe value at the end of the depreciation.
 lifeThe number of periods over which the asset is being depreciated.
 start_periodThe starting period for which you want to calculate the depreciation
Start_period must use the same units as life.
 end_periodThe ending period for which you want to calculate the depreciation
End_period must use the same units as life.
 factorThe rate at which the balance declines
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_switchTrue or False to specify whether to used straight-line depreciation or declining balance depreciation.

 REMARKS
 
  • VDB stands for variable declining balance.
     
  • True or False specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation.
     
  • If "factor" = 1, then ??
     
  • If "factor" = 2, then the double declining balance method is used.
     
  • If "factor" is left blank, then 2 is used.

     EXAMPLES
     
     A
    1=VDB(2400,300,10,0,0.875,1.5) = 315
    2=VDB(2400,300,3650,0,1) = 1.315
    3=VDB(2400,300,120,0,1) = 40
    4=VDB(2400,300,10,0,1) = 480
    5=VDB(2400,300,120,6,18) = 396.306
    6=VDB(2400,300,120,6,18,1.5) = 311.809
     

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