Working with an IF statement in Excel when the divisor might be -0-

I have numeric values in L34, L35, L36, L37 & L38.

Which generate values in P34...P37, unless L38, L37, etc. is -0-, then N/A is generated.  This works.
But, In R34...R37, the values of P34...P37 are used for calculation.  When the divisor is N/A, obviously I am getting an error.  I want to generate another N/A in the R series cells when the divisor is N/A.
T34..T38 generate %'s based on the values of L34...L38, with L38 being the base year (divisor).  When L38 is -0-, I want the base year to be L37 and on up.
I have attached a small portion of the spreadsheet with the exact formulas.
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IT ConsultantCommented:
could you attach the sample please?
Executive Managing MemberAuthor Commented:
Thought I did.  Let me try again...
AREA1forEEsubmission.xls
Microsoft Excel ExpertCommented:
BluSKyBill

in your RO column you can wrap your formula with IFERROR

example R34 like this  =IFERROR(SUM((\$P34+P35+P36+P37)/4),"N/A")

to fix the item in Column T then you can use the IF function with offset

so for example in T34 you can put the formula =SUM((\$L34-\$L38)/IF(\$L38=0,OFFSET(L38,-1,0,1,1))/4)

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Commented:
HI,

see example

Regards
AREA1forEEsubmission--1-.xls
Executive Managing MemberAuthor Commented:
Still Testing
Older than dirtCommented:
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