=IF((SUMIF(K25,"<0",K25))then(K25+P22+P21))*orIF(( SUMIF(K25,"0",K25))then(K25-(P22+P21)))

i am familiar with VBA a little... i understand the "or if" command
is not in excel i just put it in so you guys could understand what i
am trying to accomplish.

Firstly, this is *not* VBA!

Secondly, you can use the OR() function in cell formulas. Look it up
and see what it does and how it works.

Thirdly, I can't give you a sample formula because I can't make sense
of this example's use of the SUMIF() function. If using XL2007 or later
perhaps the SUMIFS() function would better suit your needs!

--
Garry

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