This article describes the formula syntax and usage of the DDB function in Microsoft Excel.


Returns the depreciation of an asset for a specified period using the double-declining balance method or some other method you specify.


DDB(cost, salvage, life, period, [factor])

The DDB function syntax has the following arguments:

Important: All five arguments must be positive numbers.


Min( (cost – total depreciation from prior periods) * (factor/life), (cost – salvage – total depreciation from prior periods) )


Copy the example data in the following table, and paste it in cell A1 of a new Excel worksheet. For formulas to show results, select them, press F2, and then press Enter. If you need to, you can adjust the column widths to see all the data.

$2,400Initial cost
$300Salvage value
10Lifetime in years
=DDB(A2,A3,A4*365,1)First day’s depreciation, using double-declining balance method. Default factor is 2.$1.32
=DDB(A2,A3,A4*12,1,2)First month’s depreciation.$40.00
=DDB(A2,A3,A4,1,2)First year’s depreciation.$480.00
=DDB(A2,A3,A4,2,1.5)Second year’s depreciation using a factor of 1.5 instead of the double-declining balance method.$306.00
=DDB(A2,A3,A4,10)Tenth year’s depreciation. Default factor is 2.$22.12

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