The DACCDBSL
function returns the accumulated depreciation by using a declining
balance method, with conversion to a straight-line depreciation function
that is defined by

$\begin{array}{cc}\hfill & DACCDBSL(p,v,y,r)=\underset{i=1}{\overset{p}{\Sigma}}DEPDBSL(i,v,y,r)\hfill \end{array}$
The declining
balance with conversion to a straight-line depreciation chooses for
each time period the method of depreciation (declining balance or
straight-line on the remaining balance) that gives the larger depreciation.
The

p and

y arguments must be expressed by using the same
units of time.