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VDB Function

Excel 2007+

Summary

The VDB function calculates depreciation for any specified period using the variable declining balance method. Unlike fixed-period functions, VDB handles partial periods and customizable depreciation rates, making it ideal for precise financial reporting and tax calculations.

Syntax

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

Parameters

Parameter	Type	Required	Description
cost	`Number`	Yes	Initial cost of the asset
salvage	`Number`	Yes	Value at end of depreciation (salvage value)
life	`Number`	Yes	Total useful life in same units as periods
start_period	`Number`	Yes	Starting period for depreciation calculation
end_period	`Number`	Yes	Ending period for depreciation calculation
factor	`Number`	No	Decline rate (2 = double-declining balance)
no_switch	`Boolean`	No	TRUE prevents switching to straight-line

Using the VDB Function

VDB excels in scenarios requiring precise depreciation schedules across custom periods. Use it for assets purchased mid-period, fiscal year-end reporting, or when tax regulations specify unique depreciation factors.

Common VDB Examples

First Day Depreciation

=VDB(2400, 300, 10*365, 0, 1)

Calculates depreciation for first day of asset with 10-year life ($1.32) using double-declining balance

Monthly Depreciation

=VDB(2400, 300, 10*12, 0, 1)

First month's depreciation using monthly periods ($40.00)

Annual Depreciation

=VDB(2400, 300, 10, 0, 1)

First full year's depreciation ($480.00)

Custom Period Range

=VDB(2400, 300, 10*12, 6, 18)

Depreciation from month 6 to 18 ($396.31)

Custom Factor

=VDB(2400, 300, 10*12, 6, 18, 1.5)

Same period with 150% declining balance ($311.81)

Fiscal Year Partial

=VDB(2400, 300, 10, 0, 0.875, 1.5)

First fiscal year (87.5%) with 150% factor ($315.00)

Frequently Asked Questions

Defaults to 2.0 (double-declining balance method)

Automatically when straight-line gives higher depreciation, unless no_switch=TRUE

Yes, by setting life in days (e.g., 10*365 for 10 years)

Common Errors and Solutions

#NUM! or #VALUE!

Cause: Non-positive values for cost, salvage, life, periods (except no_switch)

Solution: Ensure all numeric arguments except no_switch are positive

Inconsistent period units

Cause: start_period > end_period or units mismatch with life

Solution: Verify period logic and consistent time units

Notes

All arguments except no_switch must be positive numbers
start_period must be ≤ end_period
Perfect for mid-year asset acquisitions
Combines power of DDB with period flexibility

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+