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DDB
DDB applies twice the straight-line rate (by default) to the remaining book value each period, front-loading depreciation. A custom factor argument lets you use any declining-balance multiplier, making it flexible for tax and accounting needs.
Excel
=DDB(20000,2000,5,1,2)Google Sheets
=DDB(20000,2000,5,1,2)✓
Verified example
Computed by a real spreadsheet engine on the sample data below.
| Parameter | Value |
| Cost | 20000 |
| Salvage | 2000 |
| Life | 5 |
| Period | 1 |
| Factor | 2 |
=DDB(20000,2000,5,1,2)→8000
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How it works
- 1Enter the asset cost, salvage value, useful life, and the period for which you need the depreciation.
- 2Optionally provide a factor (default 2 for double-declining); use 1.5 for 150%-declining-balance.
- 3Enter =DDB(cost, salvage, life, period, [factor]) — the charge decreases each year.
Need a version for your data?
Try: “What is the double-declining-balance depreciation for year 1 on a $20,000 asset with a 5-year life and $2,000 salvage?”