DDB

**Syntax:** **DDB( C, S, L, P)**

*C* = cost

*S* = salvage value

*L* = allowable life

*P* = the period for which the double declining
depreciation allowance is being calculated

**DDB** returns the double-declining depreciation allowance
given cost *C*, salvage value *S*, allowable life *L*,
and *N* number of depreciation periods. The function is given
by:

where

BV

for to do

**Examples:**

**DDB**(200, 120, 25, 10) = 9.6

**DDB**(F9, F5, 10, 6) = 524.29, where F5 = $1800.00 and F9 =
$8000.00

**DDB**(200, 220, 10, 7) = error!, must have ``cost'' =
``salvage'' = 0

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

Grey Trout Software

02 March 2003