VDB Function

The VDB function is one of the financial functions. It is used to calculate the depreciation of an asset for a specified or partial accounting period using the variable declining balance method.

Syntax

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

The VDB function has the following arguments:

Argument	Description
cost	The cost of the asset.
salvage	The salvage value of the asset at the end of its lifetime.
life	The total number of the periods within the asset lifetime.
start_period	A starting period you wish to calculate depreciation for. The value must be expressed in the same units as life.
end_period	An ending period you wish to calculate depreciation for. The value must be expressed in the same units as life.
factor	The rate at which the balance declines. It is an optional argument. If it is omitted, the function will assume factor to be 2.
no_switch	The optional argument that specifies whether to use straight-line depreciation when depreciation is greater than the declining balance calculation. If it is set to FALSE or omitted, the function uses the straight-line depreciation method. If it is set to TRUE, the function uses the declining balance method.

Notes

All the numeric values must be positive numbers.

How to apply the VDB function.

Examples

The figure below displays the result returned by the VDB function.