The VDB function is a Finance function that calculates the depreciation of an asset on the doubledeclining balance or another basis for a specified period. The VDB stands for variable declining balance and the function switches to straightline depreciation when depreciation is greater than the declining balance calculation. In this guide, we’re going to show you how to use the VDB function and go over some tips and error handling methods.
Supported versions
 All versions
VDB Function Syntax
Arguments
cost  The initial cost of the asset. 
salvage  The value after the asset has been fully depreciated, salvage value. 
life  The number of periods over which asset is depreciated, useful life of the asset. 
start_period  The starting period to calculation depreciation for. 
end_period  The ending period to calculation depreciation for. 
[factor]  Optional. The rate at which the balance declines. If omitted, defaults to 2 (the doubledeclining balance). 
[no_switch] 
Optional. A logical value determining whether to switch to straightline depreciation when depreciation is greater than the declining balance calculation.

VDB Function Examples
By default, the VDB function will switch to straight line calculation when the depreciation value calculated with straight line method is greater than the depreciation value calculated with the double decline balance method.
 If you do not want to use the doubledeclining balance method, you can change the factor argument to any rate except 2.
 On the other hand, you can eliminate the switching to straightline method behavior by making the no_switch value TRUE
For example, we want to calculate the depreciation between the 2^{nd} and 4^{th} years of an asset with an initial cost of $20,000, a useful life of 5 years, and a salvage value of $4,000.
Doubledeclining balance (w/o factor)
The following formula calculates the doubledeclining depreciation for our sample.
Changing factor and switching
The following formulas shows the difference between switched and notswitched methods where the factor is 1.5:
Remarks
 Use a factor other than 2 if you don't want to use the doubledeclining balance method.
 You can use SLN function to calculate the straightline depreciation directly.
 If you want to use a specific period instead of a range of periods, use DDB function instead.
Excel Depreciation Functions
Straight line  SLN 
Sumofyears' digits  SYD 
Fixeddeclining balance  DB 
Doubledeclining balance  DDB 
French declining balance  AMORDEGRC 
French straight line  AMORLINC 