**Public Function DecliningBalanceDepreciation( _
ByVal vCost As Variant _
, ByVal vSalvage As Variant _
, ByVal vLife As Variant _
, ByVal vPeriod As Variant _
, Optional ByVal vMonth As Variant _
) As Variant**

**Calculate the fixed-declining balance depreciation for an asset for a specific period. **

**Example:** What is the declining balance depreciation for the second year of an asset that costs $2,000, has a useful life of 5 years, and has a value of $200 at the end of those five years? Approximately $465.68. DecliningBalanceDepreciation(2000, 200, 5, 2) = 465.678

See the DecliningBalanceDepreciationVerify Subroutine for more examples of this Function.

**See also:** DoubleDecliningBalanceDepreciation Function
VariableDecliningBalanceDepreciation Function
SumOfYearsDigitsDepreciation Function
StraightLineDepreciation Function
DB Function (Microsoft Excel)

**vCost:** Initial cost of the asset. Function returns Null if vCost is Null or cannot be interpreted as a number.

**vSalvage:** Value of the asset at the end of its useful life. Function returns Null if vSalvage is Null or cannot be interpreted as a number.

**vLife:** Length of the asset's useful life. Function returns Null if vLife is Null or cannot be interpreted as a number.

**vPeriod:** Period for which the depreciation is calculated. vPeriod is truncated to an integer number, and that result must be between 1 and vLife + 1, otherwise this function will return Null.

**vMonth:** Optional number of months in the first year in which the asset is depreciated. vMonth is truncated to an integer number, and that result must be between 1 and 12, otherwise this function will return Null. vMonth defaults to 12 if it is missing or Null or cannot be interpreted as a number.

**Corresponding Units:** The vLife and vPeriod arguments must be expressed in corresponding units. If the useful life (vLife) is expressed in months, then the depreciation period (vPeriod) must also be expressed in months.

**v2.0 Addition:** This function is new to this version of Entisoft Tools. Copyright 1996-1999 Entisoft

Entisoft Tools is a trademark of Entisoft.