# DEPDBSL Function

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

 Category: Financial

## Syntax

DEPDBSL(p,v,y,r)

### Required Arguments

#### p

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

#### v

is numeric, the depreciable initial value of the asset.

#### y

is an integer, the lifetime of the asset.

 Range y > 0

#### r

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

 Range r ≥ 0

## Details

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:
$equation$
The following relationship applies to the preceding equation:
$equation$
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.

## Example

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
`   y5=depdbsl(5,1000,10,1.5);`
The value 87.001041667 is returned. The first and the third arguments are expressed in years.