All four columns should be formatted in the same way:

Format Cell Number

then select two decimal places and select the parenthesis as the negative
indicator.

Just remember the the % column needs a formula like =C1/A1*100 to get the
25.00

Good Luck
--
Gary's Student


"Brian, the Acctman" wrote:

VARIENCE
A B $ %

12.00 15.00 3.00 25.00
(12.00) 15.00
- 15.00
- -
12.00 -
12.00 (15.00)
(12.00) (15.00)


What i need to know is how to format a cell for all possible results as per
different senerios as per above