# 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.

## Excel equivalent

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