You guys got me to thinking, and I fixed it. This formula solves the
problem. { At least for now, until I find some other bug. ;--)}

=IF(K12="","",IF(F12=J12,0.5*(E12*K12)-E12,-E12))

Thanks for all of the input. It's much appreciated.

On Tue, 4 Dec 2007 06:52:59 -0000, "David Biddulph" <groups [at]
biddulph.org.uk wrote:

You're getting the #VALUE! because you are asking the formula to return
=""-E12, and (despite your assurances that the formula works fine and does
what you want it to do) I suspect that you don't want to try subtracting E12
from a text string.

Try =IF(K12="","",IF(F12=J12,0.5*(E12*K12)-E12))