DB

**Syntax:** **DB( C, S, L, N, M)**

*C* = Initial cost of asset

*S* = Salvage value of asset

*L* = Number of periods over which the asset is depreciating (life)

*N* = Number of periods over which to calculate the depreciation

*M* = (Optional) Number of months in the first year.
Assumed to be 12 if omitted.

**DB** returns the fixed-declining real depreciation of an
asset for a specified period.

**Example:**

**DB**(40000, 100, 6, 3, 2) = 8323.1198

**Excel function:** *N/A*

Grey Trout Software

02 March 2003