Double Declining Archives | Double Entry Bookkeeping

Excel DDB Function

The Excel DDB function is one of many Excel financial functions, and can be used to calculate the declining balance depreciation of a long term asset. It has the syntax DDB (cost, salvage, life, period, factor).

By setting the factor parameter to either one or two, the function can be used to calculate either the declining balance depreciation or the double declining balance depreciation.

Last modified June 28th, 2018 by Michael Brown

June 28, 2018

Accelerated Depreciation Method

Accelerated depreciation methods are those one which calculate a higher depreciation expense in the earlier years if an assets useful life. The methods include

Last modified April 8th, 2019 by Michael Brown

April 8, 2019

Double Declining Balance Depreciation Calculator

Depreciation is a business expense reflecting the wear and tear of long term assets as they are used within the business.

The Excel double declining balance depreciation calculator, available for download below, is used to compute the annual depreciation charge using the double declining method.

Last modified April 30th, 2019 by Michael Brown

April 30, 2019

Declining Balance Depreciation

The declining balance method sometimes referred to as reducing balance, is a commonly used method of calculating the depreciation charge for an asset.

The depreciation charge is given by the declining balance method formula as follows:

Last modified April 9th, 2019 by Michael Brown

April 9, 2019

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