The Excel DDB function returns the depreciation of an asset for a given period using the double-declining balance method or another method you specify by changing the **factor** argument

**Syntax**:= DDB (cost, salvage, life, period, [factor])

The DDB 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). This value can be 0.**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.**Factor**Optional. The rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the double-declining balance method).

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

**Syntax**: =DDB(B1,B2,B3*365,1)

**Result**:

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

**Syntax**: =DDB(B1,B2,B3*12,1,2)

**Result**: $520.83

**Syntax**: =DDB(B1,B2,B3,1,2)

**Result**: $6,250.00

**Syntax**: =DDB(B1,B2,B3,2,2)

**Result**: $4,687.50

**Syntax**: =DDB(B1,B2,B3,3,2)

**Result**: $3,515.63

**Syntax**: =DDB(B1,B2,B3,4,2)

**Result**: $2,636.72

**Syntax**: =DDB(B1,B2,B3,5,2)

**Result**: $1,977.54

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

**Result**: $1,483.15

**Syntax**: =DDB(B1,B2,B3,7,2)

**Result**: $1,112.37

**Syntax**: =DDB(B1,B2,B3,8,2)

**Result**: $834.27

**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 factor argument is less than 1.