You should know that IF THEN calculations are not only possible in FRx, you can use them in both the row and the column.

In the Row, use a CAL format code, then place your IF THEN statement in column D Related Rows.

In the column, use a CALC column type, then place your IF THEN statement in the Calc Formula cell.

The syntax is as follows:
If (true/false statement) Then (formula) Else (formula)

Don’t use commas. The ELSE segment is optional. In the row, row codes are used in the true/false statement and formula. For example, “If B200>0 Then B200 Else C215″. In the column, column letters are used instead: “If B>0 Then B Else C”.

These are simple examples but they can get much more complex.

I use an IF THEN most often in the row to switch intercompany receivables and payables between asset and liability sections depending on whether there’s a debit or credit balance.