The formula says that if b2 is 0, return 1 (100%) as the result. Otherwise,
the result is d2/b2. --Bruce

"Trevor" wrote:

Disarmingly simple, it seems; works like a charm, thank you very much. I am
trying to understand what the formula does...(okay, besides the fact that it
works!)...may I ask you to break it down for me? It tells me that if b2 is
one or zero to divide the difference (d2) by the 2004 number (b2). Yes?

"bpeltzer" wrote: In e2: =if(b2=0,1,d2/b2). Format the result as a percent.