I am trying to calculate a count, if a range of cells meets multiple
criteria. This formula is in an existing worksheet that I inherited and it
works as it currently exists to give me the count of items that meet the
criteria of being both (1) account type # in cell range $U= "50000" and the
value in Cell range $X is a value (ie is not blank or negative). See formula
below plus an explanation of my problem.

{=SUM(IF('Repo Data'!$X$2:$X$4938=0,IF('Repo
Data'!$U$2:$U$4938="50000",1)))+SUM(IF('Repo Data'!$X$2:$X$49380,IF('Repo
Data'!$U$2:$U$4938="50000",1)))-SUM(IF('Repo Data'!$X$2:$X$4938="",IF('Repo
Data'!$U$2:$U$4938="50000",1)))}

However, I am trying to modify it using different criteria (Legal entity) in
cell range $AH instead of (account type) in cell range $U.......
but when I try to edit the formula to replace the "50000" with another value
or a cell reference, (and change the column reference range accordingly) it
doesn't work, and the {} brackets on either end of the formula go away....I
have never seen these brackets used this way, and don't know why they are on
the formula, but they seem to make a diff.

any thoughts on this above problem?

....also as an alternative I tried the below

=SUM(IF(AND('Repo Data'!$O$2:$O$4938=0.01,'Repo
Data'!$AH$2:$AH$4938=C5),1)) Doesn't work

=SUM(IF(AND('Repo Data'!$O$2:$O$4938=0.01,'Repo
Data'!$AH$2:$AH$4938="HAF"),1)) Doesn't work

the below alternative formula works, but seems like such a roundabout way to
get the answer....and I had to put in the -0.01 and the <=60000 as place
holders as the values I want should be positive and would never be greater
than 30,000 but I used 60,000 just to be sure. I tried using 0.00 but that
didn't work...it needed the -0.01 to work.

=SUMPRODUCT(--('Repo Data'!$O$2:$O$4938-0.01),--('Repo
Data'!$O$2:$O$4938<=60000),--('Repo Data'!$AH$2:$AH$4938=C5))

any insight you can provide would be appreciated