## Summary

The Excel VDB function returns the depreciation of an asset for any specified period. The function includes partial periods, using the double-declining balance method or some other user specified depreciation method. VDB stands for variable declining balance.

## Syntax

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

## Syntax Breakdown

Cost
Required. Initial cost of the asset.

Salvage
Required. Value at the end of the depreciation period. Also known as salvage value.

Life
Required. Number of periods over which the asset is depreciated. Also know as the useful life of the asset.

Start Period
Required. Starting period for which you want to calculate the depreciation. Must be in the same units as life.

End Period
Required. Ending period for which you want to calculate the depreciation. Must be in the same units as life.

Factor
Optional. Rate at which the balance declines. If omitted, the argument is assumed to be 2 (double-declining balance method). See the DDB function to learn more about the double-declining balance method.

No Switch
Optional. Logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation.

If TRUE, Excel does not switch to straight-line depreciation even when depreciation is greater than the declining balance.

If FALSE or omitted, Excel switches to straight-line depreciation when depreciation is greater than the declining balance.

## Usage Notes

VDB uses the double-declining balance method or another specified method to return the depreciation of an asset for a given period.

Other Depreciation Functions
SYD Function: Sum-of-years depreciation method

DB Function: Fixed-declining balance depreciation method

DDB Function: Double-declining balance depreciation method

SLN Function: Straight-line depreciation method