Try


=IF(J30,SUM((H3-J3)/H3),SUM((H3-I3)/H3))

Mike


"Michelle" wrote:

I am working on a spread sheet where I am calculating the percentage of
retail markdowns. I am using the formula below:

=SUM((H3-J3)/H3)

But, in some cases j will be empty, so I want it to use i instead. Is there
a formula I can use to make it use i if j is empty?

Thanks so much!