One thought:

=IF(L4="Insufficient Data","Insufficient
Data",IF(AND(COUNT(J4:K4)=2,J4=0,K4=0),"no need",""))

For completeness, the above presumes you need to check that J4 and K4 do
contain zeros (as blank cells will be evaluated in formulas as being equal to
zeros). It also presumes that if none of the 2 conditions checked is TRUE,
then the formula is simply to return a blank: "". Any good? hit the YES below
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"lakwriter" wrote:
I am having difficulty writing a formula and hope that someone can help me.
I've written out the formula below and need to put it in the correct Excel
syntax.

If L4 = €œInsufficient Data€� return €œInsufficient Data€� AND If J4 and K4 both
= 0, then return €œno need€�