The problem lies in the IF statement
=IF(AX4=0,"",AX4-AQ4)-AU4

When AX4=0, the IF statement returns "".
That's TEXT....so ""-AU4 returns an error.
(It's like trying to use: "DOG"-AU4)

try this:
=IF(AX4=0,0,AX4-AQ4)-AU4

Does that help?
***********
Regards,
Ron

XL2002, WinXP


"Connie Martin" wrote:

In BA4 I have this: =IF(AX4=0,"",AX4-AQ4)-AU4 is giving me #VALUE! when all
cells are blank. If all cells have data, I get the right answer. AX and AQ
columns are date format, whereas AU is number format. Is that my problem?
Here's one that works, with BA being the answer:

Col. AQ Col. AX Col. AU Col. BA
11/22/2006 12/5/2006 14 -1

Thank you
Connie