Daily DAX : Day 407 DDB

DDB - Double Declining Balance Function

The DDB function calculates depreciation of an asset using the Double Declining Balance method — an accelerated depreciation method commonly used in accounting and financial modeling.

Syntax

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

Parameters

Parameter Description Example
cost Initial cost of the asset 10000
salvage Value of the asset at the end of its useful life (residual value) 1000
life Number of periods (usually years) over which the asset is depreciated 5
period The period for which you want to calculate depreciation (must use same unit as life) 1, 2, 3...
[factor] Optional. The rate at which the balance declines. Default is 2 (double declining) 2 (default)

Example

DDB(10000, 1000, 5, 1)   = 4,000   → Year 1 depreciation
DDB(10000, 1000, 5, 2)   = 2,400   → Year 2
DDB(10000, 1000, 5, 3)   = 1,440   → Year 3

Common Use Cases in Power BI

  • Financial dashboards showing accelerated depreciation schedules
  • Profit & Loss reports that reflect realistic asset cost allocation
  • Comparing different depreciation methods (SLN, DB, DDB)
  • Fixed asset management and forecasting
Note: DDB switches to straight-line depreciation in later years to ensure the asset never depreciates below the salvage value.

Full Depreciation Schedule Example

YearDDB DepreciationBook Value at End
14,0006,000
22,4003,600
31,4402,160
45801,580
55801,000 (salvage)

Function available in both Excel and Power BI (DAX calculated columns/measures).

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