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# NOT
Reverses a logical result and returns the opposite boolean value.
The **NOT** function returns the opposite of a logical value. It returns TRUE if the specified condition is FALSE, and FALSE if the condition is TRUE. It is commonly used with IF and other logical functions to invert conditions in calculations.
### Syntax
```javascript
NOT(logical_test)
```
### Arguments
logical\_test - The condition to evaluate and reverse. Required*.*
### **Return value**
Either TRUE or FALSE.
### **Example**
IF(NOT([Region]=="United States"),30500000,0)
In this example, values are assigned to the *2027 Plan* using the **NOT** function within an [IF](/formula-syntax/conditional-statements/if.md) statement. The formula returns 30.5m for records where the *Region* is **not** 'United States' and 0 for records where it is 'United States'.
Applying NOT function
### **Excel equivalent**
[NOT](https://support.microsoft.com/en-us/office/not-function-9cfc6011-a054-40c7-a140-cd4ba2d87d77)
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