It's counting the number of values in the range B3:M3 (presumably 12
months) that are 0, indicating that a "real" value is coming from the
source.

OFFSET() then creates an range, starting at B2, that's 1 row tall by the
number of columns created above.

SUM() then sums that range.


In article ,
Erika wrote:

It looks like this is close however it is picking up one cell that is blank.
Would you be able to break down the what the formula is doing and I can see
if I can fix it?

"JE McGimpsey" wrote:

One way:

=SUM(OFFSET(B2,0,0,1,COUNTIF(B3:M3, "0"))