I use a standard IF statement that if the denominator in a fomula is 0 then return N/A on some reports I do for % variances to budget. However I have found that when both the numerator and denominator is zero my formula returns the #DIV/0! and cosmetically I want to have N/A. I am not sure why this is, but I need a formula that says if both A1 and B1 are zero or if the denominator is zero then return N/A otherwised do the division. I understand IF statements it is the multiple conditions that I am unsure of. Thanks