wrote:
I have another small problem with this array coming up
with this #DIV/0
{=AVERAGE(IF(L9:L23<0,L9:L23))}

Did you ever whether you are using Excel 2003/earlier or Excel 2007/later?
Or if you require Excel 2003/earlier compatibility, nevertheless?

It might save us a lot of time and space if you would tell us that. Sorry
if I overlooked it.

If you do not require Excel 2003/eariler compatibility, the simplest
solution is the following normally-entered formula (just press Enter):

=IFERROR(AVERAGEIF(L9:L23,"<0"),"")

If you require Excel 2003/earlier compatiblity, array-enter the following
(press ctrl+shift+Enter instead of just Enter):

=IF(COUNTIF(L9:L23,"<0")=0,"",AVERAGE(IF(L9:L23< 0,L9:L23)))