try:

=IF(W32=1,IF(T32-U32=0,"pb",IF(OR(AND(T32-U32=-100,T32-U32<=50),AND(U32-T32=-100,U32-T32<=50)),"immaterial","")),V32)


HTH

"Libby" wrote:


=IF(W32=1,IF(T32-U32=0,"pb",IF(AND(T32-U32=-100,T32-U32<=50),"immaterial","")),V32)

what I need is t-u or u-t is <=50 and = -100 should be
immaterial and t-u or u-t is 50 or < -100 is left blank
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Libby