The Excel DB function returns the depreciation of an asset for a specified period using the fixed-declining balance method. The calculation is based on initial asset cost, salvage value, the number of periods over which the asset is depreciated and, optionally, the number of months in the first year

**Syntax**:= DB (cost, salvage, life, period, [month])

The DB function syntax has the following arguments:

**Cost**Required. The initial cost of the asset.**Salvage**Required. The value at the end of the depreciation (sometimes called the salvage value of the asset).**Life**Required. The number of periods over which the asset is being depreciated (sometimes called the useful life of the asset).**Period**Required. The period for which you want to calculate the depreciation. Period must use the same units as life.**Month**Optional. The number of months in the first year. If month is omitted, it is assumed to be 12.

**Example**: Let’s look at some Excel DB function examples and explore how to use the DB function as a worksheet function in Microsoft Excel:

- In the following example, the depreciation calculation starts 6 months into year 1.

**Syntax**: =DB(B1,B2,B3,1,6)

**Result**:

- Note that, in the above example, the value at the end of year 1 has only depreciated over 6 months and the value at the end of year 2 has depreciated over 18 months, etc.

Based on the Excel spreadsheet above, the following DB examples would return:

**Syntax**: =DB(B1,B2,B3,2,6)

**Result**: $601,386.00

**Syntax**: =DB(B1,B2,B3,3,6)

**Result**: $465,472.76

**Syntax**: =DB(B1,B2,B3,4,6)

**Result**: $360,275.92

**Syntax**: =DB(B1,B2,B3,5,6)

**Result**: $278,853.56

**Syntax**: =DB(B1,B2,B3,6,6)

**Result**: $215,832.66

**Syntax**: =DB(B1,B2,B3,7,6)

**Result**: $167,054.48

**Syntax**: =DB(B1,B2,B3,8,6)

**Result**: $129,300.16

**Syntax**: =DB(B1,B2,B3,9,6)

**Result**: $100,078.33

**Syntax**: =DB(B1,B2,B3,10,6)

**Result**: $38,730.31

**Note**:

- The function generates
**#VALUE!**Error if arguments to the function is non – numeric - The function generates
**#NUM!**Error if:

- The value of cost and salvage is less than 0.
- The value of life of asset is less than or equals to zero.
- The period argument is less than or equals to 0 or greater than life period.
- The month argument is less than or equals to 0 or greater than 12.