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Default Can multiple criteria be used for IF formulas?

I am using the below formula to calculate percent of change from one year to
another year.

=IF(F3=0,1,U3/F3-1)

F3 being the amount spent in previous year
U3 being amount spent in current year

The question I want my formula to answer is: If F3 and U3 have a quotient
greater than zero, then calculate. However, I also want it to yield a 100
answer if the F3 is zero AND I also want it to yield 0 if both F3 and U3 are
zero.
--
Thanks, Christine
 
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