This is not an excel question, but here is the answer
(+Budget/Actual)-1
Budget Actual
= -------- - --------
Actual Actual

Budget - Actual
= ----------------
Actual

((Actual - Budget)/Budget)

Actual - Budget
= ----------------
Budget

Do you see it now???



"Mel" wrote in message
...
(+Budget/Actual)-1
((Actual - Budget)/Budget)