Functions
DDB
Double-declining balance depreciation
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When to use it
When should I use DDB instead of DB?
Use DDB (double-declining balance) when tax rules or accounting policy require an accelerated depreciation method that charges the most expense in the earliest periods.
Used in
Syntax
DDB(cost, salvage, life, period, [factor])Examples
=DDB(100,50,10,2) // => 15.999999999999998
=DDB(100,50,10,2,2.25) // => 17.437499999999996