KG wrote:
I usually find it convenient to use "" in formulas such as the following:

=IF(B120,B12/C4,"")

The problem of course is that an error will be returned if the cell left
blank with "" is used in subsequent calculations. Is there an alternative to
using zero instead of "" that still makes it obvious that the cell is
intentionally left unpopulated but that does not result in #VALUE# errors?

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That's what the function NA() is designed to do. When any cell
references it, that cell will also display #NA meaning that a value is
not available.

Bill