Double Declining Balance Calculator

About this calculator

The double declining balance (DDB) method is an accelerated depreciation technique that front-loads an asset's expense: it takes the straight-line depreciation rate (1 divided by useful life) and doubles it, then applies that doubled rate to the asset's remaining book value each year rather than to its original cost. Because the rate is applied to a shrinking balance, depreciation is highest in the early years and tapers off later.

DDB is used for assets that genuinely lose most of their value early — vehicles, computers, and other fast-obsolescing equipment — and shows up in both financial reporting and tax depreciation schedules where accelerating deductions has a real cash-flow benefit. This calculator takes an asset's cost, useful life, and salvage value and computes the DDB depreciation for any specific year you choose.