Thanks for your reply. I could not get your solution to work for me
though. Here's a little more info on what I'm looking to do:

First, the equation I'm using with very limited success:
=IF((AND(C3<0,D3<0,E3<0)),E3,(IF(AND(C3<0,D3< 0),D3,C3)))

The spreadsheet setup:
A B C D E
1 Est1 Est2 Act Total
2 Alpha 5.00 10.00 12.00 12.00
3 Beta 5.00 11.00 5.00
4 Gamma 10.00 11.00 -
5 Delta 10.00 -




As you can see, the above equation only yields the correct Total in the
Alpha row because all the fields have a value. In my actual
spreadsheet there are 3 additional columns between the "Act" and "Rptd"
that should not be counted in my equation, but if you use an array
formula, would proabably have to be included. I'm not really familiar
with arrays, so if you have any advice, I'd really appreciate it.