Returns the depreciation of an asset for a specified period using the fixeddeclining balance method.
Syntax
DB(cost,salvage,life,period,month)
Cost is the initial cost of the asset.
Salvage is the value at the end of the depreciation (sometimes called the salvage value of the asset).
Life is the number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).
Period is the period for which you want to calculate the depreciation. Period must use the same units as life.
Month is the number of months in the first year. If month is omitted, it is assumed to be 12.
Remarks
 The fixeddeclining balance method computes depreciation at a fixed rate. DB uses the following formulas to calculate depreciation for a period:
(cost  total depreciation from prior periods) * rate
where:
rate = 1  ((salvage / cost) ^ (1 / life)), rounded to three decimal places
 Depreciation for the first and last periods is a special case. For the first period, DB uses this formula:
cost * rate * month / 12
 For the last period, DB uses this formula:
((cost  total depreciation from prior periods) * rate * (12  month)) / 12
Example 1
The example may be easier to understand if you copy it to a blank worksheet.
How to copy an example
 Create a blank workbook or worksheet.
 Select the example in the Help topic.
Note Do not select the row or column headers.
Selecting an example from Help
 Press CTRL+C.
 In the worksheet, select cell A1, and press CTRL+V.
 To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button.

A 
B 
Data 
Description 
1,000,000 
Initial cost 
100,000 
Salvage value 
6 
Lifetime in years 
Formula 
Description (Result) 
=DB(A2,A3,A4,1,7) 
Depreciation in first year, with only 7 months calculated (186,083.33) 
=DB(A2,A3,A4,2,7) 
Depreciation in second year (259,639.42) 
=DB(A2,A3,A4,3,7) 
Depreciation in third year (176,814.44) 
=DB(A2,A3,A4,4,7) 
Depreciation in fourth year (120,410.64) 
=DB(A2,A3,A4,5,7) 
Depreciation in fifth year (81,999.64) 
=DB(A2,A3,A4,6,7) 
Depreciation in sixth year (55,841.76) 
=DB(A2,A3,A4,7,7) 
Depreciation in seventh year, with only 5 months calculated (15,845.10) 
