{"id":6495,"date":"2025-07-15T13:34:48","date_gmt":"2025-07-15T13:34:48","guid":{"rendered":"https:\/\/functiontranslator.com\/ddb\/"},"modified":"2021-02-26T08:04:37","modified_gmt":"2021-02-26T08:04:37","slug":"ddb","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/fr\/ddb\/","title":{"rendered":"DDB"},"content":{"rendered":"

La fonction DDB (Double D\u00e9clin Balance – D\u00e9pr\u00e9ciation D\u00e9gressive Double), disponible dans Microsoft Excel et Google Sheets, permet de calculer la d\u00e9pr\u00e9ciation d’un actif sur une p\u00e9riode donn\u00e9e selon la m\u00e9thode de l’amortissement d\u00e9gressif double. Cette m\u00e9thode augmente la d\u00e9pr\u00e9ciation en d\u00e9but de cycle de vie \u00e9conomique de l’actif, affectant significativement sa valeur initiale. <\/p>\n

Syntaxe de la fonction<\/h2>\n

Dans Microsoft Excel :<\/strong> <\/p>\n

=DDB(co\u00fbt, valeur_r\u00e9siduelle, dur\u00e9e_de_vie, p\u00e9riode, facteur)<\/code><\/pre>\n
 Dans Google Sheets :<\/strong> <\/p>\n
=DDB(cost, salvage, life, period, [factor])<\/code><\/pre>\n<\/p>\n
    \n
  • co\u00fbt \/ cost<\/strong> : Le prix d\u2019achat de l\u2019actif.<\/li>\n
  • valeur_r\u00e9siduelle \/ salvage<\/strong> : La valeur estim\u00e9e de l’actif \u00e0 la fin de son exploitation.<\/li>\n
  • dur\u00e9e_de_vie \/ life<\/strong> : Le nombre total de p\u00e9riodes comptables pr\u00e9vues pour l’utilisation de l’actif.<\/li>\n
  • p\u00e9riode \/ period<\/strong> : La p\u00e9riode sp\u00e9cifique pour laquelle on calcule la d\u00e9pr\u00e9ciation.<\/li>\n
  • facteur \/ [factor]<\/strong> : Optionnel. Le taux de d\u00e9pr\u00e9ciation, 2 par d\u00e9faut, indiquant une d\u00e9pr\u00e9ciation double.<\/li>\n<\/ul>\n
    Exemples d’application<\/h2>\n
    Voici des exemples d\u00e9montrant l’application de la fonction DDB dans des cas concrets.<\/p>\n
    Exemple 1 : Calcul de la d\u00e9pr\u00e9ciation d’un \u00e9quipement informatique<\/h2>\n
     Imaginez l’achat d’un \u00e9quipement informatique pour 2000\u20ac ayant une dur\u00e9e de vie utile de cinq ans et une valeur r\u00e9siduelle de 200\u20ac. Vous d\u00e9sirez calculer la d\u00e9pr\u00e9ciation annuelle selon la m\u00e9thode d\u00e9gressive double.<\/p>\n
    =DDB(2000, 200, 5, 1) \/\/ Pour la premi\u00e8re ann\u00e9e<\/code><\/pre>\n
     Cette formule fournit la d\u00e9pr\u00e9ciation de la premi\u00e8re ann\u00e9e. Modifiez simplement la \u00ab\u00a0p\u00e9riode\u00a0\u00bb pour les ann\u00e9es suivantes.<\/p>\n\n\n\n\n\n\n\n
    Ann\u00e9e<\/th>\nD\u00e9pr\u00e9ciation<\/th>\n<\/tr>\n
    1<\/td>\n800 \u20ac<\/td>\n<\/tr>\n
    2<\/td>\n480 \u20ac<\/td>\n<\/tr>\n
    3<\/td>\n288 \u20ac<\/td>\n<\/tr>\n
    4<\/td>\n173.28 \u20ac<\/td>\n<\/tr>\n
    5<\/td>\n103.16 \u20ac<\/td>\n<\/tr>\n<\/table>\n
    Exemple 2 : Amortissement d’un v\u00e9hicule<\/h2>\n
     Supposons que vous avez acquis un v\u00e9hicule \u00e0 15000\u20ac pour votre entreprise, avec une valeur r\u00e9siduelle attendue de 3000\u20ac apr\u00e8s huit ans. Vous souhaitez utiliser la fonction DDB avec un facteur de d\u00e9pr\u00e9ciation de 1.5, pour une approche plus conservatrice.<\/p>\n
    =DDB(15000, 3000, 8, 1, 1.5) \/\/ Premi\u00e8re ann\u00e9e<\/code><\/pre>\n
    =DDB(15000, 3000, 8, 2, 1.5) \/\/ Deuxi\u00e8me ann\u00e9e<\/code><\/pre>\n
     Voici les r\u00e9sultats de la d\u00e9pr\u00e9ciation annuelle avec cet amortissement modifi\u00e9.<\/p>\n\n\n\n\n
    Ann\u00e9e<\/th>\nD\u00e9pr\u00e9ciation<\/th>\n<\/tr>\n
    1<\/td>\n2250 \u20ac<\/td>\n<\/tr>\n
    2<\/td>\n1687.50 \u20ac<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"
    Renvoie l\u2019amoRtissement d\u2019un bien pouR toute p\u00e9Riode sp\u00e9cifi\u00e9e, en utilisant la m\u00e9thode de l\u2019amoRtissement d\u00e9gRessif \u00e0 taux double ou selon un coefficient \u00e0 sp\u00e9cifieR<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[311],"tags":[],"class_list":["post-6495","post","type-post","status-publish","format-standard","hentry","category-finances"],"acf":[],"yoast_head":"\nFonction DDB dans Excel : comment \u00e7a marche, exemples et syntaxe<\/title>\n<meta name=\"description\" content=\"Pr\u00e9sentation de la fonction DDB d\u2019Excel et Google Sheets. 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