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Default IF vs Boolean

The both formulas, found below, provide the same result (if I copied the
formulas correctly). Which is more efficient?

Equation 1
=IF(I5*(1+GInt1)+H6<Input_Info!$C$22,I5*(1+GInt1)+ H6-Input_Info!$C$21,I5*(1+GInt1)+H6)

Equation 2
=I5*(1+GInt1)+H6-Input_Info!$C$21*(I5*(1+GInt1)+H6<Input_Info!$C$22 )


 
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