in column c write:

=IF((A1=30),B1," ")

so, if a1 is greater than or equal to 30, c1 will now equal the amount
in b1.
drag down the cell as many rows as you need. the formula will change
for each row number.

hope it helps (& hope i understood - sometimes i don't!)
:)
susan


On Dec 18, 2:32 pm, raquel wrote:
I have one column "a" that shows the number of days (i.e 48) and another
column "b" that shows the debt (i.e 250) if this is past due and the terms is
net 30 I want the formula to distinguished the ones that are past the 30 day
term and sum the column amoun "b"...
maybe it will be better if someone sees documents example, is a basic
account statement...HELP!