Hi Ken,

Use the following formula:

=if(Budget=0,0,(Actual-Budget)/Budget x 100)

For example,

Assume the cell reference for Budget=B1 and Actual=A1 then,

=if(B1==0,0,(A1-B1)/B1*100)

For an example of this type of formula, see GL!BudgetPercent.sam in sample data.