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DDB

倍率法、またはその他の指定の計算方法を使用して、特定の期の資産の減価償却費を計算します。

書式

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

引数

有効な引数は次のとおりです。

引数

説明

cost

取得価額(資産を購入した時点での価格)

salvage

残存価額(耐用年数終了時点での価格)

life

資産の耐用年数(資産償却期間)

period

減価償却費を求める期。 life 引数と同じ単位を使用します。

factor

(オプション)減価償却率。省略すると2とみなされ、倍率法が適用されます。

すべての引数には正数を指定する必要があります。

解説

DDB関数は次の式を使用して、特定の期の減価償却費を算出します。

cost - salvage(前期までの償却費累計額) * factor/life

データ型

全引数に対して数値データを受け取り、 数値データを返します。

サンプル

DDB(B1,1000,10,1)

DDB(R1C2,10000,10,1)

DDB(500000,5000,5,1,4) 結果: $40,0000