DDB

Summary

DDB defaults to the double-declining method (factor = 2) and applies a salvage floor so book value does not fall below salvage.

Remarks

• Parameters: cost, salvage, life, period, and optional factor (default 2).
• Input constraints: cost >= 0, salvage >= 0, life > 0, factor > 0, and 1 <= trunc(period) <= life; violations return #NUM!.
• Per-period rate is factor / life.
• period is truncated to an integer before calculation, matching Excel behavior.
• Result is the period depreciation amount; with valid inputs above it is non-negative.

Examples

Related functions

• DB
• SYD
• SLN
• ACCRINTM
• IPMT
• PPMT

FAQ

What does the optional factor control?

It sets the per-period declining rate as factor / life; 2 gives double-declining balance.

When does DDB return #NUM!?

Invalid non-positive inputs (life, period, factor), negative cost/salvage, or period > life.

What happens with a fractional period?

period is truncated to an integer before calculation (e.g. 1.9 is treated as 1), matching Excel and DB behavior.

Runtime metadata