the average formula you posted will ignore blanks, but not zero values.
here is an alternative formula, which will average the cells you
requested, including only the non zero values. J is column 10, M is
column 13, etc.
=SUMPRODUCT((MOD(COLUMN(G3:S3)-1,3)=0)*(G3:S3<0)*(G3:S3))/SUMPRODUCT((MOD(COLUMN(G3:S3)-1,3)=0)*(G3:S3<0))
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duane
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