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

## Description

Returns the depreciation of an asset for any period you specify, including partial periods, using the double-declining balance method or some other method you specify. VDB stands for variable declining balance.

## Syntax

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

The VDB function syntax has the following arguments:

• Cost    Required. The initial cost of the asset.
• Salvage    Required. The value at the end of the depreciation (sometimes called the salvage value of the asset). This value can be 0.
• Life    Required. The number of periods over which the asset is depreciated (sometimes called the useful life of the asset).
• Start_period    Required. The starting period for which you want to calculate the depreciation. Start_period must use the same units as life.
• End_period    Required. The ending period for which you want to calculate the depreciation. End_period must use the same units as life.
• Factor    Optional. The rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the double-declining balance method). Change factor if you do not want to use the double-declining balance method. For a description of the double-declining balance method, see DDB.
• No_switch    Optional. A logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation.
• If no_switch is TRUE, Microsoft Excel does not switch to straight-line depreciation even when the depreciation is greater than the declining balance calculation.
• If no_switch is FALSE or omitted, Excel switches to straight-line depreciation when depreciation is greater than the declining balance calculation.

Important: All arguments except no_switch must be positive numbers.

## Example

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.

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