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VB.NET Language in a Nutshell, Second Edition by Steven Roman PhD, Paul Lomax, Ron Petrusha

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Name

DDB Function

Class

Microsoft.VisualBasic.Financial

Syntax

DDB(cost, salvage, life, period[, factor])
cost (required; Double)

The initial cost of the asset.

salvage (required; Double)

The value of the asset at the end of life.

life (required; Double)

Length of life of the asset.

period (required; Double)

Period for which the depreciation is to be calculated.

factor (optional; Double)

The rate at which the asset balance declines. If omitted, 2 (double-declining method) is assumed. However, the documentation doesn’t mention what other values are supported or what they mean.

Return Value

Double representing the depreciation of an asset

Description

Returns a Double representing the depreciation of an asset for a specific time period. This is done using the double-declining balance method or another method that you specify using the factor argument.

The double-declining balance calculates depreciation at a differential rate, which varies inversely with the age of the asset. Depreciation is highest at the beginning of an asset’s life and declines over time.

Rules at a Glance

  • life and period must be specified in the same time units. In other words, both must be expressed in units of months, or both must be years.

  • All arguments must be positive numbers.

Example

Dim dblInitialCost As Double = 2000 Dim dblSalvageValue As Double = 50 Dim dblUsefulLife As Double = 12 Dim dblTotDepreciation As Double = 0 Dim dblPeriod, dblThisPeriodDepr As Double For dblPeriod = 1 To 12 dblThisPeriodDepr = DDB(dblInitialCost, ...

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