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DB Function
Summary
The DB function calculates depreciation for an asset during a specific time period using the fixed-declining balance method. This approach applies a consistent depreciation rate to the remaining book value each period.
Syntax
DB(cost, salvage, life, period, [month])Parameters
| Parameter | Type | Required | Description |
|---|---|---|---|
| cost | Number |
Yes | Initial purchase price of the asset |
| salvage | Number |
Yes | Expected value at end of useful life |
| life | Number |
Yes | Total number of depreciation periods (usually years) |
| period | Number |
Yes | Specific period number to calculate depreciation for |
| month | Number |
No | Months in the first year (defaults to 12) |
Using the DB Function
Perfect for financial reporting and asset management. Use DB when you need to apply accelerated depreciation using the declining balance method, especially useful for tax calculations or when assets lose value more rapidly in early years.
Common DB Examples
First Year Partial Depreciation
=DB(1000000,100000,6,1,7)Calculates depreciation for first 7 months: $186,083.33
Full Year Depreciation
=DB(1000000,100000,6,2)Second year full depreciation: $259,639.42
Final Year Calculation
=DB(1000000,100000,6,6,7)Sixth year with partial months: $55,841.76
Frequently Asked Questions
Common Errors and Solutions
#NUM! error
Cause: Invalid period number or negative values
Solution: Ensure period ≤ life and all values are positive
#VALUE! error
Cause: Non-numeric inputs
Solution: Use only numeric values for all parameters
Notes
- Depreciation rate automatically calculated
- First/last periods use special prorated formulas
- Period must match life units (years, months, etc.)
- Excel 2007 and later versions only
Compatibility
Available in: Excel 2007, Excel 2010, Excel 2013, Excel 2016, Excel 2019, Excel 2021, Microsoft 365
Not available in: Excel 2003 and earlier
Content last reviewed: December 9, 2025
Update frequency: As needed
Excel versions tested: Excel 2007+