DEPDBSL Function

Returns the declining balance with conversion to a straight-line depreciation.

Category: Financial



Required Arguments


is an integer, the period for which the calculation is to be done.


is numeric, the depreciable initial value of the asset.


is an integer, the lifetime of the asset.

Range y > 0


is numeric, the rate of depreciation that is expressed as a fraction.

Range r ≥ 0


The DEPDBSL function returns the depreciation by using the declining balance method with conversion to a straight-line depreciation, which is given by the following equation:
D E P D B S L ( p , v , y , r ) = { 0 p 0 v r y ( 1 - r y ) p - 1 0 < p t v ( 1 - r y ) t ( y - t ) t < p y 0 p > y
The following relationship applies to the preceding equation:
t = i n t ( y - y r + 1 )
and int( ) denotes the integer part of a numeric argument.
The p and y arguments must be expressed by using the same units of time. The declining balance that changes 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.


An asset has a depreciable initial value of $1,000 and a ten-year lifetime. Using a declining balance rate of 150%, the depreciation of the value of the asset in the fifth year can be expressed as
The value 87.001041667 is returned. The first and the third arguments are expressed in years.