FinancialLevel: ExpertAvailable in: Excel 2007+
In this article
- Syntax
- Examples
- Example 1
- Related functions
DB calculates depreciation using a fixed-rate declining balance derived from cost, salvage and life, with an optional first-year month count.
Syntax
=DB(cost, salvage, life, period, [month])
| Argument |
What it means |
month |
Months in the first year (12 if omitted). |
Examples
Example 1
=DB(500000, 25000, 5, 1, 6)
First-year depreciation for an asset bought mid-year.
💡 Income-tax WDV uses a prescribed block rate, not DB’s calculated rate — multiply the opening WDV by the block rate instead.
SLN · DDB · VDB
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