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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。
DDB( cost , salvage , life , period , factor )
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。
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
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。
DDB(B1,1000,10,1)
DDB(R1C2,10000,10,1)
DDB(500000,5000,5,1,4) 結果: $40,0000