VDB

VDB is a DAX function that returns the depreciation of an asset for any specified period using the variable declining balance method or another specified method.

Syntax

VDB(
   Cost,
   Salvage,
   Life,
   Start_period,
   End_period,
   Factor,
   No_switch
)

Argument	Properties	Description
Cost		The initial cost of the asset.
Salvage		The value at the end of the depreciation (sometimes called the salvage value of the asset). This value can be 0.
Life		The number of periods over which the asset is depreciated (sometimes called the useful life of the asset).
Start_period		The starting period for which you want to calculate the depreciation. Start_period must use the same units as life.
End_period		The ending period for which you want to calculate the depreciation. End_period must use the same units as life.
Factor	Optional	The rate at which the balance declines. If factor is omitted, it is assumed to be 2 (the double-declining balance method).
No_switch	Optional	A logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation.

Return Values

The depreciation over the specified period.

Remarks

• An error is returned if:

  • cost < 0.
  • salvage < 0.
  • life < 1.
  • start_period < 1 or start_period > end_period.
  • end_period < start_period or end_period > life.
  • factor < 0.
  • no_switch does not evaluate to either TRUE or FALSE.

• This function is not supported for use in DirectQuery mode when used in calculated columns or row-level security (RLS) rules.

Data	Description
2400	Initial cost
300	Salvage value
10	Lifetime in years

The following DAX query:

EVALUATE
{
  VDB(2400, 300, 10*365, 0, 1)
}

Returns an asset’s first day’s depreciation using a factor of 2.

[Value]
1.31506849315068

The following DAX query:

EVALUATE
{
  VDB(2400, 300, 10*12, 6, 18, 3)
}

Returns an asset’s depreciation between the 6${}^{th}$ month and the 18${}^{th}$ month. This calculation uses a factor of 3.

[Value]
540.185558199698

The following DAX query:

EVALUATE
{
  VDB(2400, 300, 10, 0, 0.875, 1.5)
}

Returns an asset’s depreciation in the first fiscal year that you own it, assuming that tax laws limit you to 150% depreciation of the declining balance. The asset is purchased in the middle of the first quarter of the fiscal year.

[Value]
315

Related functions

Other functions related to VDB are:

• AMORDEGRC
• AMORLINC
• DB
• DDB
• SLN
• SYD

Contribute » | Contributors: Rick de Groot
Microsoft documentation: https://learn.microsoft.com/en-us/dax/vdb-function-dax