Is this VBA?  What does it say:

bergen69
bergen69 used Ask the Experts™
on
Iif(TRIM((ActiveFieldValue("COMPANY")))="ALB"and TRIM((ActiveFieldValue("UMB_RATE_AREA2")))= "Lousiana" or TRIM((ActiveFieldValue("COMPANY")))="ALB"and TRIM((ActiveFieldValue("UMB_RATE_AREA2")))= "Guam" or TRIM((ActiveFieldValue("COMPANY")))="ALB"and TRIM((ActiveFieldValue("UMB_RATE_AREA2")))= "District of Columbia","", (TRIM(ActiveFieldValue("UMB_RATE_AREA2"))))
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Top Expert 2011

Commented:
Since the condition is IIF, it appears to be an Access formula to remove spaces (on either side) based on the If conditions specified in the formula above. I typically see these IIF statements used during an Access Query.
It's an iif statement
http://office.microsoft.com/en-us/access-help/iif-function-HA001228853.aspx
 iif Returns one of two parts, depending on the evaluation of an expression (expression: Any combination of mathematical or logical operators, constants, functions, and names of fields, controls, and properties that evaluates to a single value. Expressions can perform calculations, manipulate characters, or test data.).

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