VDB in WPS Spreadsheet: Depreciation over a Selected Period Interval
Use WPS VDB with explicit factor and switching choice, and check a selected interval against an independent depreciation schedule.
Verification status: See the evidence and test scope described in this guide. How formula examples are checked
Quick answer: =VDB(10000,100,5,1,3,2,TRUE) has expected depreciation 3840 over the interval from elapsed period 1 to elapsed period 3.
Syntax and arguments
=VDB(cost,salvage,life,start_period,end_period,factor,no_switch)
cost: original asset cost.salvage: value remaining at the end of depreciation.life: depreciation life, in a consistent period unit.start_period,end_period: beginning and ending boundaries of the interval, in the same units as life.factor: declining-balance multiplier; the lesson says omission defaults to 2.no_switch: TRUE prevents changing to straight-line depreciation. FALSE or omission allows the switch when straight-line depreciation is greater than declining-balance depreciation.
The source prints all seven parameters without optional brackets but describes those defaults in prose. All examples supply both options explicitly. The output is a depreciation amount in cost’s units, not the ending book value.
Complete worksheet example
| Cell | Value | Meaning |
|---|---|---|
| A2 | 10000 |
Cost |
| A3 | 100 |
Salvage |
| A4 | 5 |
Life in years |
| A5 | 1 |
Start boundary |
| A6 | 3 |
End boundary |
| A7 | 2 |
Double-declining factor |
| A8 | TRUE |
Do not switch |
Enter =VDB(A2,A3,A4,A5,A6,A7,A8) in B2. The declining-balance rate is 2/5=40% per year. The first year’s depreciation is 4000, leaving 6000. The next two years depreciate 6000*40%=2400 and 3600*40%=1440. Therefore the selected interval after the first year through the third year totals 3840.
The 4000 before start_period is not included. This boundary interpretation matters: interval 1 to 3 covers two elapsed years, rather than all three years labeled 1, 2 and 3. The example avoids a zero start because the source’s blanket positive-argument statement leaves zero-boundary validation unresolved.
Advanced example: allow the straight-line switch
For the later interval, =VDB(10000,100,5,3,5,2,TRUE) has expected depreciation 1382.4. The book value after three years is 2160. Continuing declining balance gives 864 and then 518.4 for the fourth and fifth years.
Now use =VDB(10000,100,5,3,5,2,FALSE). At the start of the fourth year, straight-line depreciation of the remaining depreciable amount over two years is (2160-100)/2=1030, greater than the declining-balance amount 864. Switching gives 1030 in each remaining year, for an expected interval total of 2060. The final book value is then 100.
These controls illustrate why TRUE means “do not switch,” rather than “use the recommended method.” Factor, life and switch choice together define the schedule; they are not cosmetic options.
Units, signs and troubleshooting
Cost, salvage and depreciation use the same currency units and are positive in these examples. This is not an opposite-signed cash-flow function. If life is in years, the start/end boundaries must also be years; changing only life to months changes the depreciation rate and the model.
The lesson says all nonlogical arguments must be positive but gives no complete native error table. It also mentions partial periods without fully specifying boundary allocation or rounding. This guide therefore does not invent error codes, zero-start behavior, fractional-period examples, coercion rules or intermediate rounding. Keep life positive, cost above salvage, and the interval ordered within life for these controls.
A discrepancy often comes from including the first year’s depreciation, reversing the meaning of no_switch, or using 2% instead of a factor of 2. This guide’s calculations retain full precision until display. They do not establish a jurisdiction-specific accounting policy or an automatic rule that every schedule must reach salvage when switching is disabled.
Evidence and version scope
The official WPS Academy VDB lesson labels its applicable edition WPS Office For Windows Personal (个人版). The lesson and relevant formula/table illustrations were reviewed on October 19, 2026. This establishes a Chinese first-party documented scope, not English-global, Linux, macOS, mobile or all-edition availability. The numeric build, introduction release and last supported version are not established. The lesson does not identify the function as deprecated.
Examples above are independent mathematical expectations under the stated assumptions. They were not executed in WPS, and no current application screenshot or runtime precision guarantee is supplied. Documentation images establish the written contract, not a new native test. English function tokens and comma separators follow the source; verify localized entry and workbook interchange in the intended client.