I'm creating a UDF which I call nested if.

Given the following table:

P1 P2
11 6
22 3
-22 6
-57.3 4
6 6
-5 7
4 3

I've put the following code:

Function NestedIf(P1, P2)
If P1 10 Then
If P2 5 Then NestedIf = 1 Else _
NestedIf = 2
ElseIf P1 < -10 Then
If P2 5 Then
NestedIf = 3
Else
NestedIf = 4
End If
Else
If P2 5 Then
If P1 = P2 Then NestedIf = 5 Else _
NestedIf = 6
Else
NestedIf = 7
End If
End If
End Function

When I run this function I get the following (the function is in the
right-hand column)

P1 P2 NestedIf(P1, P2)
11 6 2
22 3 2
-22 6 3
-57.3 4 4
6 6 5
-5 7 6
4 3 7

As far as I can tell, the NestedIf value for the first row should be 1. The
rest of it looks to work correctly. Any ideas?