DDB Function [VBA]

Returns the depreciation of an asset for a specified period using the arithmetic-declining method.

Ícone de aviso

Esta função ou constante é ativada com a instrução Option VBASupport 1 imediatamente antes do código executável existente no módulo.


DDB(Cost As Double, Salvage As Double, Life as Double, Period as Double, [Factor as Variant])

Valor de retorno:



Custo é o custo inicial de um ativo.

Valor_residual é o valor de um ativo no fim da vida útil.

Life is the number of periods (for example, years or months) defining how long the asset is to be used.

Period states the period for which the value is to be calculated.

Factor (optional) is the factor by which depreciation decreases. If a value is not entered, the default is factor 2.

Use this form of depreciation if you require a higher initial depreciation value as opposed to linear depreciation. The depreciation value gets less with each period and is usually used for assets whose value loss is higher shortly after purchase (for example, vehicles, computers). Please note that the book value will never reach zero under this calculation type.

Códigos de erro

5 Chamada de procedimento inválido


Sub ExampleDDB

 Dim ddb_yr1 As Double

 ddb_yr1 = DDB(75000,1,60,12,2)

 Print ddb_yr1 ' returns 1,721.81 currency units.

End Sub