VDB Function (OpenOffice Calc)

• Introduced: First release not established; documented by OpenOffice.org 3.3.
• Supported in: Apache OpenOffice 4.1.16; this is a verified release, not a final supported version.
• Scope: Desktop Calc, English function names and semicolon-separated formulas.
• Checked: October 14, 2026. Eight ordinary reference formulas were recalculated from generated ODF in 4.1.16 on Linux x86-64, Build 9816. Source and independent arithmetic were checked.

VDB returns depreciation over a time interval measured from the start of an asset’s life. By default it compares declining-balance charges with a straight-line amount and switches when straight-line is larger. The optional NoSwitch flag disables that switch. Release implementation.

=VDB(Cost;Salvage;Life;Start;End[;Factor[;NoSwitch]])

• Cost, Salvage: original cost and intended residual value; use 0≤Salvage≤Cost.
• Life: useful life in consistent period units.
• Start, End: interval positions measured from 0, with 0≤Start≤End≤Life.
• Factor: optional declining-balance factor, default 2.
• NoSwitch: optional FALSE; TRUE retains declining-balance depreciation without the straight-line switch.

The native column contains saved 4.1.16 results; independent references use high-precision arithmetic and the stated source rules. Values are shown to twelve decimal places where needed.

For cost 1000, salvage 0 and life 5, the default successive full-period charges are 400, 240, 144, 108 and 108. Their sum is 1000. At the start of the fourth year, book value is 216; spreading that over two remaining years gives 108, larger than the declining-balance amount 86.4.

That is why VDB(1000;0;5;3;4) gives 108 while VDB(1000;0;5;3;4;2;1) gives 86.4. Start and End are elapsed positions: 3 to 4 means the fourth year, not the third payment of a loan.

The complete interval from 0 through 5 gives 1000, matching the sum of the five default charges. Fractional positions are allowed: the tested interval 0.5 through 1.5 gives 320 for this asset. Its first half-year charge is 200, followed by the stated continuing declining-balance calculation.

The retained implementation has a special adjustment when a fractional start lies at or beyond half the useful life and Factor>1. Do not generalize the early fractional example into a universal rule that any VDB interval is simply a weighted sum of displayed annual rows. Later fractional-start cases were not executed here.

The source checks negative Start, End<Start, End>Life, negative Cost, Salvage>Cost and nonpositive Factor. Use a positive Life and nonnegative Salvage even where the wrapper’s checks are less explicit. The tested cases use an ordinary five-period asset and no invalid inputs.

Factor and Life must use the same period convention. VDB does not decide which depreciation method is permitted for a tax return or financial report. Keep the method choice, residual value and useful life documented separately from the arithmetic result. Rounding each yearly entry prematurely can also prevent a displayed schedule from reconciling exactly.

DDB, DB, SLN.

• Function-specific release implementation
• ScInterVDB calculation
• ScGetGDA calculation

The generated ODF produced the informational load warning “Not all attributes could be read.” The sheet was hard-recalculated and saved separately. All eight ordinary function identities, inputs and results were reconciled; a stale SUM cache changed from 999999 to 3 and an uncached SUM returned 7. This establishes the stated examples, not every workbook style or invalid input. Other explanatory identities are independent calculations. The authoring-tool XLSX was not executed in OpenOffice, and its preview values are not the native results reported here.