Something like:

CEILING(E14/(C14/12),1)*if(and(e14<0,c14<0),-1,1)

Regards,
Fred.

"swell estimator" wrote in
message ...
the product of this formula =CEILING(E14/(C14/12),1) is 12 when the
factors
are negative numbers (E14 is -15 and C14 is -16)

But I want the product to be a negative number -12 not 12

Any help out there? Thank you