## DDB Function

The DDB function in Google Sheets calculates the depreciation of an asset for a specific period using the double-declining balance method.

### Syntax

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

`cost`

: The initial cost of the asset. This is a required parameter.`salvage`

: The value of the asset at the end of its useful life. This is a required parameter.`life`

: The number of periods over which the asset will be depreciated. This is a required parameter.`period`

: The period for which you want to calculate the depreciation. This is a required parameter.`factor`

: (Optional) The rate at which the balance declines. If omitted, the default value is 2 (double-declining).

### Examples

**Basic Depreciation Calculation**

Calculate the depreciation of an asset costing $10,000 with a salvage value of $1,000 over 5 years for the second year:

```
= DDB(10000, 1000, 5, 2)
```

This will output 3,200.

### Notes

- The DDB function assumes a faster depreciation rate in the earlier periods of the asset’s life.
- The function allows for a custom factor to adjust the declining balance rate.