I have discovered a difference between 2.4 and previous versions in the way 
empty cells are treated in a formula.  In prior versions, if a formula was to 
add a cell in which there was a space, or a null ("")  (two quotes with 
nothing inside, the cell was just ignored and the formula went forward to 
successful completion.  In other words the formula treated the cell as having 
a numeric value of zero.

BUT,

with 2.4, the formula fails.  This is an issue for me because I don't want 
zeros, or a value displayed down to row 750 if there is nothing in the 'Item' 
cell, so, in my balance column, I do the following:

=if(c12="";"";f13+d12-e12)

This now fails in all of my sheets.

Help?

John

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