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# IF
The IF function returns a value depending on whether the condition that is being evaluated is TRUE or FALSE.
## Syntax
```javascript
if( logical_test, value_if_true, value_if_false )
```
## Arguments
logical\_test – The condition to be evaluated
value\_if\_true – The value to be returned if the condition is met
value\_if\_false – The value to be returned if the condition is not met
## Return value
Either value\_if\_true or value\_if\_false.
## Example
```javascript
if(PY > 0 , (AC-PY)/PY, 0 )
```
The above formula returns AC-PY/PY if PY is greater than 0; otherwise, it returns 0.
The condition checks whether the actuals meets the plan
## Excel equivalent
[IF](https://support.microsoft.com/en-us/office/if-function-69aed7c9-4e8a-4755-a9bc-aa8bbff73be2)
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