I am trying to do two things.

1). create a formula that compares one column of data to another. If the
cost is greater than zero and the amount paid is = to zero, then I want it to
sum the variances.

2). create a formula that provides the number of occurances of number 1
above. ie. how many times is ther a cost with payment made.

Here is my table:

Cost Paid Variance
250 250 0
275 0 (275)
0 0 0
175 175 0
275 55 (220)
175 0 (175)

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Thanks,
GK