DDB Function in LibreOffice Calc — Tested Examples
An explanation of LibreOffice Calc DDB, including tested formulas, examples, expected results and common mistakes.
Tested: Examples checked in LibreOffice Calc 25.2.3.2. What this means
Calculates the depreciation of an asset for a specific period using the double-declining balance method or declining balance factor. A 1,000-dollar asset, 100-dollar salvage value and five-year life give 400 depreciation in period 1 and 240 in period 2.
Syntax and arguments
=DDB(Cost; Salvage; Life; Period; Factor)
LibreOffice Calc formulas generally separate arguments with semicolons (;).
| Argument | Explanation |
|---|---|
Cost |
Acquisition costs. The initial cost of the asset. |
Salvage |
Salvage: The remaining value of the asset at the end of its life. |
Life |
Useful life. The number of periods in the useful life of the asset. |
Period |
Period. The depreciation period in the same time unit as the average useful life entry. |
Factor |
Factor. The factor for balance decline. F = 2 means a double declining balance factor (optional) |
Worked examples
Example 1: Compute first-year double-declining-balance depreciation
=DDB(1000;100;5;1)
Expected result: 400. This value was returned in the LibreOffice Calc 25.2 test.
Example 2: Calculate second-year depreciation
=DDB(1000;100;5;2)
Expected result: 240. This value was returned in the LibreOffice Calc 25.2 test.
How to interpret the result
A 1,000-dollar asset, 100-dollar salvage value and five-year life give 400 depreciation in period 1 and 240 in period 2.
Mistakes and troubleshooting
- Check inputs and assumptions: Periods start at 1. Declining-balance depreciation is not a synonym for straight-line depreciation.
- Check argument order and format: Strings go in quotes, cell references do not. Functions that return arrays may require special entry.
- Verify your own data: Reproduce the example first. If your formula returns an error, inspect the referenced cells and individual argument values.
Related functions
Tested version and primary reference
2 example(s) on this page passed real calculations in LibreOffice Calc 25.2.3.2. This is not a claim about every possible input or other spreadsheet applications.