I've been using this spreadsheet (and formulas) for years.

I hope this makes sense and my explanation is clear.

Rows B C D E F

All rows are numbers

D sums B & C.

E is another number.

F sums D & E.

The formulas in D & F are (basically) the same, Ex for Column F is : =IF(AND(ISBLANK(D104),ISBLANK(E104)),"",SUM(D104+E104))

My spreadsheet has 150 rows.

The first 103 rows/columns work as expected, empty cells until numbers are in B, C, D & E

Row 104 cells are empty

Suddenly at row 104 (and to 150) F has a #VALUE error.

When I "Review Formula" the evaluation keeps underlining a different area, usually underlining a "0", "N/A" or "blank".

I've checked for cell format, locked cells, etc. I can't find anything different in the remaining 104-150 cells.

TIA.