You have written the right formula yourself...
=IF(A50 = A51,F50/2, F50)
This will check wheterh A50 is equal to A51 and divide F50 by 2 if they are
otherwise leave F50 the same...



"Lizz45ie" wrote:

How do I write a If statement that compares the next row and then divide a
number that is in another column. Here is an example of my data:

sales order actual hour Avg # of hrs
660000001234 40.0
660000001234
660000001234

Here is my formula: =IF(A50 = A51,F50/2, F50)