If you want to be able to choose that format via Format|Cells|Number tab|Number
category...

Excel picks this up from a windows setting:

Windows start button|control panel
regional and language options
regional options tab
click the customize button
currency tab
change the negative currency format to show ()'s.

silversun62280 wrote:

How do you format a negative percentage to look like (5.2%) instead of -5.2%
without formatting it as text. We need to be able to use it in a formula and
when you format a number as text you cannot use it in a formula. Thanks!

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Dave Peterson