Updated: 5 August 2010

Use VDB to calculate the depreciation of an asset for a specified or partial period by using a declining balance method

SELECT [westclintech].[wct].[VDB] (

<@Cost, float,>

,<@Salvage, float,>

,<@Life, float,>

,<@Start_period, float,>

,<@End_period, float,>

,<@Factor, float,>

,<@No_switch, bit,>)

the total acquisition cost of the asset. *@Cost* is an expression of type **float** or of a type that can be implicitly converted to **float**.

the estimated value of the asset at the end of the depreciation period. *@Salvage* is an expression of type **float** or of a type that can be implicitly converted to **float**.

the estimated useful life of the asset. *@Life* is an expression of type **float** or of a type that can be implicitly converted to **float**.

is the starting period for which you want to calculate the depreciation. To obtain meaningful results, the calendar unit used for *@Start_period* and the calendar unit used for *@Life* should be the same. *@Start_period* is an expression of type **float** or of a type that can be implicitly converted to **float**.

is the ending period for which you want to calculate the depreciation. To obtain meaningful results, the calendar unit used for *@End_period* and the calendar unit used for life should be the same. *@End_period* is an expression of type **float** or of a type that can be implicitly converted to **float**.

is the rate at which the balance declines. If *@Factor* is NULL, it is assumed to be 2 (the double-declining balance method). Change *@Factor* if you do not want to use the double-declining balance method. For a description of the double-declining balance method, see wct.DDB. *@Factor* is an expression of type **float** or of a type that can be implicitly converted to **float**.

is a logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation. 0 = false, 1 = true. *@No_switch* is an expression of type **bit** or of a type that can be implicitly converted to **bit**.

float

Â· VDB will automatically switch from double declining balance to straight-line depreciation when straight-line is greater than double declining balance when *@No_switch* is set to true.

SELECT wct.VDB(2400

,300

,10

,6

,7

,1.5

,1)

Here is the result set

----------------------

135.773825625