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Creating Formulas That Count and Sum 14<br />

FIGURE 14.13<br />

A negative value in column F indicates a past-due payment.<br />

Summing only negative values<br />

The following formula returns the sum of the negative values in column F. In other words, it returns the<br />

total number of past-due days for all invoices. For this worksheet, the formula returns –63.<br />

=SUMIF(Difference,”

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