On the Depreciation3 worksheet, in cell B8, calculate the double 1810declining balance depreciation and lock the cell references to cells B3, B4, B5 to begin creating the double declining balance depreciation table. Copy the formula down to cell B12. Notice that you would be able to deduct higher depreciation on your taxes. However, your net book value at the end of the five years wouldbe less than it would be if you used the DB function