It is checking to see if C348 is blank (i.e. has no entry), if it is blank it
returns a blank, if it is not blank it returns the sum of C351 divided by 1,
which is unusual becasue you usually sum a range such as C351:C360 for
example, not a single cell.

"Shazzer" wrote:

IF(C348="","",(SUM(C351)/1))

What is it checking for in C348?

Thank you