VDB Function in Excel: Depreciation for Any Span

⏱ 1 min readUpdated 28 September 2026

FinancialLevel: ExpertAvailable in: Excel 2007+

In this article
  1. Syntax
  2. Examples
  3. Example 1
  4. Related functions

VDB returns declining-balance depreciation between any two periods and, by default, switches to straight-line when that gives more — as many tax rules expect.

Syntax

=VDB(cost, salvage, life, start, end, [factor], [no_switch])
Argument What it means
start, end Can be fractions, e.g. 0 to 0.5 for a half year.

Examples

Example 1

=VDB(90000, 10000, 5, 0, 0.5)

Depreciation for an asset bought mid-year.

DDB · DB

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