# Excel VDB Function

The Excel VDB function returns the depreciation of an asset for given period, using the double-declining balance method or another method specified by changing the **factor** argument. By default, the VDB function will switch to straight line calculation. VDB stands for variable declining balance.

*cost*- Initial cost of asset.*salvage*- Asset value at the end of the depreciation.*life*- Periods over which asset is depreciated.*start*- Start period.*end*- End period.*factor*- [optional] Rate at which the balance declines. If omitted, defaults to 2.*no_switch*- [optional] Don't switch to straight line. Default is FALSE.

The VDB function returns the depreciation of an asset for a given period, using the double-declining balance method or another method specified by changing the* **factor*** **argument. By default, the VDB function will switch to straight line calculation when the depreciation value calculated with straight line method is greater than the depreciation value calculated with the double decline balance method. VDB stands for variable declining balance.

In the example shown, the formula in C7, copied down, is:

=VDB(cost,salvage,life,B7-1,B7)

### Notes

- The
*factor*argument is optional and defaults to 2, which specifies the double-declining balance method used by the DDB function. - You can change
*factor*to another value to influence the rate of depreciation. - The
*start*and*end*arguments must use the same units as the*life*argument. - If
*no_switch*is omitted or FALSE, Excel will switch to straight-line depreciation when depreciation is greater than the declining balance calculation. - If
*no_switch*is TRUE, Excel will not switch to straight-line depreciation.

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