Google Sheets 함수

DDB

Returns the depreciation of an asset for a specified period using the double-declining balance method or some other specified rate.

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구문

DDB(cost, salvage, life, period, [factor])

The DDB function calculates depreciation at an accelerated rate, where depreciation is highest in the first period and decreases in subsequent periods. The rate of depreciation is calculated as (factor / life), and the function automatically adjusts to the straight-line method when depreciation is greater than the declining balance calculation.

인수

cost필수The initial cost of the asset.
salvage필수The value at the end of the depreciation (sometimes called the salvage value of the asset).
life필수The number of periods over which the asset is being depreciated.
period필수The period for which you want to calculate the depreciation, which must use the same units as life.
factor선택The rate at which the balance declines; if omitted, it defaults to 2 (double-declining balance).

예시

=DDB(10000, 1000, 10, 1)

결과: 2000

Calculates the first-year depreciation for a $10,000 asset with a $1,000 salvage value over 10 years.

자주 묻는 질문

What happens if I omit the factor argument?

If the factor is omitted, Excel assumes a value of 2, which performs a double-declining balance calculation.

Can the period be a fraction?

No, the period must be an integer and must be expressed in the same units as the life argument.

DDB

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DDB

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