<p>The <b>VDB</b> function is one of the financial functions. It is used to calculate the depreciation of an asset for a specified or partial accounting period using the variable declining balance method.</p>
<pstyle="text-indent: 50px;"><b><em>cost</em></b> is the cost of the asset.</p>
<pstyle="text-indent: 50px;"><b><em>salvage</em></b> is the salvage value of the asset at the end of its lifetime.</p>
<pstyle="text-indent: 50px;"><b><em>life</em></b> is the total number of the periods within the asset lifetime.</p>
<pstyle="text-indent: 50px;"><b><em>start-period</em></b> is a starting period you wish to calculate depreciation for. The value must be expressed in the same units as <em>life</em>.</p>
<pstyle="text-indent: 50px;"><b><em>end-period</em></b> is an ending period you wish to calculate depreciation for. The value must be expressed in the same units as <em>life</em>.</p>
<pstyle="text-indent: 50px;"><b><em>factor</em></b> is the rate at which the balance declines. It is an optional argument. If it is omitted, the function will assume <b><em>factor</em></b> to be 2.</p>
<pstyle="text-indent: 50px;"><b><em>no-switch-flag</em></b> is the optional argument that specifies whether to use straight-line depreciation when depreciation is greater than the declining balance calculation. If it is set to FALSE or omitted, the function uses the straight-line depreciation method. If it is set to TRUE, the function uses the declining balance method.</p>
<pclass="note"><b>Note:</b> all the numeric values must be positive numbers.</p>
<p>The values can be entered manually or included into the cell you make reference to.</p>
<p>To apply the <b>VDB</b> function,</p>
<ol>
<li>select the cell where you wish to display the result,</li>