Microsoft Knowledge Base

The information in this article applies to:

• Microsoft Excel for Windows 95, versions 7.0, 7.0a
• Microsoft Excel for Windows, versions 4.0, 4.0a, 5.0, 5.0c
• Microsoft Excel for the Macintosh, versions 4.00, 5.00, 5.00a

SYMPTOMS

In Microsoft Excel, when you use the VDB() function to return the depreciation of an asset, you receive a different result when you use years for the starting and ending period values, than if you use days.

CAUSE

This behavior occurs because the VDB() function is not a linear function (as its name, Variable Declining Balance suggests). Because the amount depreciated each period is variable, the amounts in each period are different. So if you change the starting and ending period values from years to days, the number of periods changes and therefore, so does the depreciation amount for each period.

MORE INFORMATION

You can use the VDB() function to return the depreciation of an asset for any period you specify, including partial periods. The life, start_period, and end_period values must be in the same units. The units that you use affect the value returned by the VDB() function, even if the same time period is used. For example, the following function

   =VDB(10000,0,10,0,2.5)

   =VDB(10000,0,3650,0,912.5)

REFERENCES

For more information about VDB(), choose the Search button in Help and type:

   VDB function