Apple numbers User Manual

 Dictionary of Functions

 

The VDB (variable declining balance) function calculates the depreciation of an asset 
over a chosen time interval, using either the double-declining method or another rate 
that you specify.

VDB(cost, salvage, life, start, end, [factor], [no-switch])

 cost:  The initial cost of the asset.
 salvage:  The salvage value of the asset.
 life:  The number of periods over which the asset is depreciated.
 start:  The first period for which you want to start the depreciation calculation.
 end:  The last period you want to include in the depreciation calculation.
 factor:  Optional; a number that determines the depreciation rate. The higher the 

number, the more rapid the depreciation. If omitted, 2 (for double-declining) is 
assumed.

 no-switch:  Optional; controls whether the function switches to straight-line 

depreciation when that value is greater than the amount from the variable declining 
method.

  

If A2:E2 contains 10000, 1000, 9, 0, 1:
  

VDB(A2, B2, C2, D2, E2) returns $2222.22, the first year’s depreciation for a $10,000 asset with a 9-year 
life at the end of which it can be salvaged for $1,000.

VDB(A2, B2, C2, 1, 2) returns $1,728.40, the second year’s depreciation.

VDB(A2, B2, C2, 8, 9, 2, FALSE) returns $339.20, the last year’s depreciation if allowed to switch to 
straight-line depreciation.

VDB(A2, B2, C2, 8, 9, 2, TRUE) returns $297.60, the last year’s depreciation if not allowed to switch to 
straight-line depreciation.

VDB(1000, 100, 4, 0, 1) returns $500.