Excel DB function
Calculates fixed declining-balance depreciation: more at the start, less at the end. It has the same name in Spanish Excel.
Syntax
English Excel
=DB(cost, salvage, life, period, [month])
Spanish Excel (Mexico)
=DB(costo, valor_residual, vida, periodo, [mes])
Spanish Excel (Spain, Latin America)
=DB(costo; valor_residual; vida; periodo; [mes])
| Argument | What it is |
|---|---|
| cost | What the asset cost. |
| salvage | Its value at the end. |
| life | The periods of useful life. |
| period | The period to calculate, from 1 to life. |
| monthoptional | Months in the first year, if it did not start in January; 12 if omitted. |
Example
SLN(cost, salvage, life) spreads the loss of value evenly over each year: straight line. DB(cost, salvage, life, period) uses declining balance: it depreciates more at the start and less at the end, as happens with cars and computers.
=DB($B$1,$B$2,$B$3,A6)
Common mistake
All periods add up to cost minus salvage (with a little rounding). For double-declining balance there is DDB.
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Practice DB
Type the formula in the sheet and check it instantly. Spanish or English function names both work. See all lessons
Depreciation: SLN and DB
SLN(cost, salvage, life) spreads the loss of value evenly over each year: straight line. DB(cost, salvage, life, period) uses declining balance: it depreciates more at the start and less at the end, as happens with cars and computers.
In B6, calculate the yearly straight-line depreciation.
| A | B | C | D | |
|---|---|---|---|---|
| 1 | Cost | 250,000.00 | ||
| 2 | Salvage value | 25,000.00 | ||
| 3 | Useful life (years) | 5 | ||
| 4 | ||||
| 5 | Year | Straight line | Declining balance | |
| 6 | 1 | |||
| 7 | 2 | |||
| 8 | 3 | |||
| 9 | 4 | |||
| 10 | 5 | |||
| 11 |
Tip: while typing, click a cell or drag across several to insert their reference. F4 anchors the reference with $.
Frequently asked questions
- What is DB called in Spanish?
- It has the same name: DB. What changes is the separator: Spanish Excel in Spain and much of Latin America separates arguments with semicolons.
- Why does DB use semicolons in some Excel versions?
- It depends on regional settings. Where the comma is the decimal mark (Spain, much of South America), Excel separates arguments with semicolons. English Excel and Mexican Spanish Excel use commas.
- What is the most common DB mistake?
- All periods add up to cost minus salvage (with a little rounding). For double-declining balance there is DDB.