# 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.

<figure><img src="https://3062809325-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FEbkCXCUXmtUq5tcnUtZE%2Fuploads%2F6er4qJuWlsJdG8PHpUhF%2Fimage.png?alt=media&#x26;token=400700f3-8fdd-444e-a3bd-8615b669f10e" alt=""><figcaption><p>The condition checks whether the actuals meets the plan</p></figcaption></figure>

## Excel equivalent

[IF](https://support.microsoft.com/en-us/office/if-function-69aed7c9-4e8a-4755-a9bc-aa8bbff73be2)