Assuming Sales, Freight and Percentages are in A2, B2 and C2 then enter this
in D2

=IF(AND(A2=0,B2<0),1,IF(AND(A2<0,B2=0),0,C2))

"Picman" wrote:

I have to calculate a freight percentage based on 2 cells that on occation
will not always both have a value present.

Most of the time it looks like this.

Sales $100.00
Freight $25.00
Percent 25.00%

Sometimes I will be missing one or the other number (see below). When the
sales number is not there and the freight is, then I need the percentage to
be 100.00% and when the freight isn't there and the sales are, the percentage
needs to read 0.00%.

Sales $0.00
Freight $25.00
Percent 25.00%

or

Sales $100.00
Freight $0.00
Percent 0.00%

I know this should be easy but I've tried different combinations of "If" and
"AND" statements but can't get it to work.