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DB
DB calculates depreciation using a fixed percentage of the remaining book value each period, resulting in higher charges early in the asset's life. It accepts an optional month argument to handle partial first years, making it useful for assets placed in service mid-year.
Excel
=DB(20000,2000,5,1,6)Google Sheets
=DB(20000,2000,5,1,6)✓
Verified example
Computed by a real spreadsheet engine on the sample data below.
| Parameter | Value |
| Cost | 20000 |
| Salvage | 2000 |
| Life | 5 |
| Period | 1 |
| Month | 6 |
=DB(20000,2000,5,1,6)→3690
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How it works
- 1Provide cost, salvage value, life (periods), and the period number you want depreciation for.
- 2Optionally add a month argument (1–12) if the asset was purchased part-way through the year.
- 3Enter =DB(cost, salvage, life, period, [month]) and note the declining charge each period.
Need a version for your data?
Try: “What is the declining-balance depreciation in year 1 for a $20,000 asset bought in July with a 5-year life and $2,000 salvage?”