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Google Sheets

DB function in Google Sheets

Calculates the depreciation of an asset for a specified period using the arithmetic declining balance method.

=DB(cost, salvage, life, period, [month])

DB syntax and parameters

Five arguments, four required.

  • costnumberRequired

    The initial cost of the asset.

  • salvagenumberRequired

    The value of the asset at the end of depreciation.

  • lifenumberRequired

    The number of periods over which the asset is depreciated.

  • periodnumberRequired

    The single period within life for which to calculate depreciation.

  • monthnumberOptional

    [ OPTIONAL - 12 by default ] - The number of months in the first year of depreciation.

DB examples

Formulas you'll actually reuse.

  1. Fixed-declining-balance depreciation in year 1 (rate ≈ 30.1%):

    =DB(24000, 4000, 5, 1)

    Result7224

  2. Bought mid-year — only six months of depreciation in year 1:

    =DB(24000, 4000, 5, 1, 6)

    Result3612

DB in Excel

Same name — your formula ports as-is.

Try DB in the playground

Edit the example — nothing to install.

Preloaded with the DB formula from Example 1 — change anything and watch it respond.

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Related functions

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