DDB Function in Google Sheets: Formula, Examples & Troubleshooting

=DDB(cost, salvage, life, period, [factor])

Google requires life and period to have the same units and documents using other factors to vary the method. It describes the default as double-declining balance. Google DDB reference.

The result is a charge for the selected period. It is not a cumulative charge and does not replace a complete asset register. A useful worksheet keeps original cost, residual-value assumption, period number, current charge, and remaining value visibly separate.

Use the following synthetic equipment assumptions:

Place the headings Year, Charge, Accumulated, and Closing value in D1:G1. Enter 1, 2, and 3 in D2:D4.

1. In E2 use =DDB($B$2,$B$3,$B$4,D2,$B$5) and fill to E4.
2. In F2 use =SUM($E$2:E2) and fill to F4.
3. In G2 use =$B$2-F2 and fill to G4.
4. Compare with the independently calculated expected values:

For these early periods, the mathematical double-declining rate is 2 divided by 5, or 40%. Apply that rate to each opening balance: 10,000, then 6,000, then 3,600. All resulting closing balances remain above the stated 1,000 residual value. This deliberately avoids making an unsupported assertion about a terminal adjustment.

Do not subtract salvage from cost before passing the cost argument. B2 remains the original 10,000; B3 carries the separate 1,000 residual assumption. Replacing B2 with 9,000 would describe a different input asset.

Keep the original inputs. Add two factor scenarios with a common first-period calculation:

=DDB($B$2,$B$3,$B$4,1,1.5)
=DDB($B$2,$B$3,$B$4,1,2)

The expected first-year charges are 3,000 and 4,000 respectively. For the 1.5 scenario, the independent rate is 30%; expected charges for years 2 and 3 are 2,100 and 1,470, giving a closing value of 3,430 after year 3. The factor-2 scenario closes year 3 at 2,160.

The three-year accumulated-charge difference is 7,840 minus 6,570, or 1,270. This is a timing comparison within the stated model, not proof that one method is appropriate for a reporting or tax requirement.

A factor of 1 should not be described as a straight-line schedule merely because the word “double” disappears. A declining-balance calculation applies its rate to changing balances. Straight-line depreciation is a different method; Google’s DDB page identifies SLN as the separate straight-line function.

Repeated charges: if all rows show 4,000, inspect the period reference. Fixed assumptions such as $B$4 are intentional; the D2 period reference should advance.

Incorrect remaining value: subtract the sum of all earlier charges plus the current charge from original cost. Subtracting only the latest charge would wrongly produce 8,560 after year 3 in this example instead of 2,160.

Inconsistent units: life 5 and period 12 do not mean “five years, month twelve.” Set the model’s unit first. A monthly model needs consistently monthly periods and a separately reviewed accounting interpretation.

End-of-life expectations: the reviewed Google page does not fully specify salvage-floor enforcement, automatic method switching, fractional-period treatment, or terminal adjustments. Do not extrapolate this three-period demonstration into a guaranteed complete write-down schedule. Verify those behaviors in Sheets before relying on a terminal balance.

Invalid or unusual inputs: keep life positive, choose a period within that life, and use meaningful nonnegative asset assumptions. Exact error labels, factor limits, and text coercion were not established from the source. Troubleshoot the inputs rather than wrapping an unexplained error in zero.

The Google reference establishes current documented support. Introduction, retirement, and last-functioning-version dates are not established. No claim of Excel, LibreOffice, or other-engine parity is made. A transferred formula needs checking with its actual destination application, particularly around residual values and fractional periods.

Reviewed October 17, 2026: Google DDB documentation.

Related published guides: SUM, ROUND, and IF.