It's overkill for eliminating a #DIV/0 error when G27 = 0. The + is just
a superfluous unary plus character that is typically inserted by Lotus
users. It's completely unnecessary in XL.

A better alternative (i.e., that wouldn't mask other errors) is

=IF(G27=0,0,F27/G27)


In article ,
Trying To Excel <Trying To wrote:

I saw this function in a file that was sent to me. The situation called for a
simple division formula. I dont understand what this formula is saying.