DDB in Collabora Office: Calculate Double-Declining Period Depreciation

=DDB(Cost; Salvage; Life; Period [; Factor])

Cost is initial asset cost. Salvage is its value at the end of life. Life is the number of periods, and Period identifies which period’s depreciation to calculate. Factor is optional and defaults to 2, the double-declining factor.

Life and Period must use consistent units. A five-year monthly schedule uses Life 60, not 5, when Period refers to a month. Factor is not the number of periods or a percentage entered as 2%.

The function returns a period charge. The source describes higher initial depreciation followed by smaller charges and warns that book value does not reach zero under the declining calculation type.

Enter 75000 in B2, 1 in B3, 60 in B4, 12 in B5, and 2 in B6. Use =DDB(B2;B3;B4;B5;B6) in B8.

The documented rounded result is 1721.81. For this ordinary early-period case, the independent declining rate per month is 2/60=1/30. The independent period-12 charge is:

=75000*(1-2/60)^11*(2/60)

Result: approximately 1721.805868249, matching the source’s cent-rounded figure. Eleven prior declining periods precede the twelfth charge, hence the exponent 11.

Use Cost 1000, Salvage 100, Life 5, and Factor 2. For Periods 1, 2, and 3, the independent ordinary declining calculations are:

Use =DDB(1000;100;5;period;2) for the corresponding independent expectations. These rows remain above salvage; they do not attempt to certify native final-period clipping or other salvage-boundary behavior.

After the three small-model periods, depreciation totals 784 and remaining book value is 216. The independent check is =1000-SUM(400;240;144).

SUM can total a period-charge column. Do not sum closing balances; each already contains the accumulated effect of earlier charges.

A period number refers to the position in the model, not an elapsed fraction to multiply by the first-year result. Period 3 depreciation is 144 in this example, not 3×400.

For the same cost 1000 and life five, Factor 1.5 gives a 0.3 per-period declining rate in the ordinary model. The first three independent charges become 300, 210, and 147.

Factor 1.5 shifts depreciation later relative to factor two. It does not turn the model into a straight-line schedule; each charge still depends on the remaining book value. SLN describes a different allocation approach.

Keep the chosen factor visible and grounded in the intended policy. The spreadsheet function calculates a method; it does not authorize an accounting or tax treatment.

Check unit consistency, positive duration, the intended factor, and a meaningful period number. If a monthly result is far too large, a life entered in years instead of months is a likely modeling error.

The dedicated help does not enumerate exact native coercion/error codes or every salvage, fractional-period, and extreme-input boundary. This guide’s explicit controls stay in ordinary periods above salvage. ROUND can format reported amounts, but retain unrounded balances for a full audit and do not assume rounding creates a valid final book value.

The exact function is documented in Collabora Office 26.04 desktop help, retrieved and reviewed on October 17, 2026. This establishes a documentation scope, not the first release that introduced the function or the last version in which it works; those versions and any retirement date remain unestablished. Collabora Online and mobile support are not inferred from desktop help, nor is behavior in another spreadsheet product.

The examples are documentation-based expectations with independent calculations. They have not been executed in Collabora Office. No application screenshot or native error/coercion certification is implied. Formulas use English function names and semicolon argument separators.

• Collabora Office 26.04: DDB (checked October 17, 2026).
• Editorial testing standards.