One way:

=IF(AND(A1<10,A40),0,A3-A4)

(This assumes you want the value 0 rather than the text character "0").

In article ,
martins wrote:

I have the formula =if(A1<10,"0",A3-A4) however, what would the formula
look like if I wanted to add in a comparison to calculate the result
where cell
A4 is 0 - is this an and/or scenario?

Please help