# DB

Spread for WinForms provides advanced software components that support Excel import/export, full cell customization, an extensive calculation engine with over 450 functions and more, all with zero dependencies on Excel.

## Content



This function calculates the depreciation of an asset for a specified period using the fixed‑declining balance method.

## Syntax

DB(*cost*,*salvage*,*life*,*period*,*month*)

## Arguments

This functions has these arguments:

| **Argument** | **Description** |
| -------- | ----------- |
| *cost* | Initial cost of the asset |
| *salvage* | Value at the end of the depreciation period |
| *life* | Number of periods over which the asset is being depreciated |
| *period* | Period for which you want to calculate the depreciation; use the same units as the life argument |
| *month* | [Optional] Number of months in the first year; if omitted, the calculation uses 12 months |

## Remarks

The fixed-declining balance method computes depreciation at a fixed rate. This function uses the following equation to calculate depreciation for a period:
(cost – total depreciation from prior periods) x rate
where:
rate = 1 – ((salvage/cost)^(1/life)), rounded to three decimal places
Depreciation for the first and last periods is a special case. For the first period, the function uses this equation:
dep = cost x rate x month/12
For the last period, the function uses this equation:
dep = ((cost – total dep. from prior periods) x rate x (12 – month))/12.

## Data Types

Accepts numeric data for all arguments. Returns numeric data.

## Examples

`DB(B1,1000,10,1)`
`DB(R1C2,10000,10,1)`
`DB(500000,5000,5,1,10)` gives the result $25,0833.3333333333

## Version Available

This function is available in product version 1.0 or later.

## See Also

[DDB](/spreadnet/docs/latest/online-formula/formulas-functionsall/formulas-functsDtoG/FunctionDDB) \| [SLN](/spreadnet/docs/latest/online-formula/formulas-functionsall/formulas-functsRtoS/FunctionSLN) \| [SYD](/spreadnet/docs/latest/online-formula/formulas-functionsall/formulas-functsRtoS/FunctionSYD) \| [Financial Functions](/spreadnet/docs/latest/online-formula/formulas-overview/formulas-functs/formulas-functtypes/formulas-functsfinance)