Hello Robert. Thank you for the welcome and your response! I've looked at your array formula and it doesn't seem to result in the number I would expect. I may not have been clear enough in my description. I'll try again. The results I would expect are in cells A3 & A4. The result of 500 in A3 would be generated by summing C3 (110) + E3 (120) + G3 (130) + I3 (140) after determining that D3, F3, H3, and J3 had values. In other words, only sum "Forecasts" if "Actuals" are entered. The result of 360 in A4 would be generated by summing C4 (110) + E4 (120) + G4 (130) but not include I3 (140) after determining that D4, F4, and H4 had values but J3 did not. Hope that provides more clarity and you'll take another crack at it. Thanks again