VDB Function in Excel: Depreciation for Any Span

VDB Function in Excel: Depreciation for Any Span featured illustration

πŸ“Ž This article includes 1 downloadable practice file ↓

⏱ 2 min readUpdated 28 September 2026

FinancialLevel: ExpertAvailable in: Excel 2007+

In this article
  1. Syntax
  2. Examples
  3. Example 1
  4. VDB in practice
  5. Where you will use it
  6. Worked example
  7. Mistakes people make
  8. Related functions
  9. Continue learning

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

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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.

VDB in practice

Where you will use it

  • Depreciation for any period, switching to straight-line
  • Partial-year depreciation
  • Tax schedules

Worked example

StartEndFormulaResult
01=ROUND(VDB(500000,50000,5,A2,B2),0)β‚Ή 2,00,000.00
12=ROUND(VDB(500000,50000,5,A3,B3),0)β‚Ή 1,20,000.00
05=ROUND(VDB(500000,50000,5,A4,B4),0)β‚Ή 4,50,000.00

Results calculated in Excel.

Mistakes people make

MistakeWhat to do instead
PeriodsStart and end are period counts, not dates
No switchSet no_switch TRUE to stay declining

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πŸ“Ž Practice files for this article

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    Practice workbook: Financial: EMI, SIP, NPV, IRR, depreciation23 tasks on realistic sales data β€” type your formula, the Check column turns green when it is right. Answers sheet included.
    ⬇ XLSX Β· 35 KB

Free to use for learning. Files with macros (.bas) are plain text β€” import them with Alt+F11 β†’ File β†’ Import File, and always test on a copy.

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