Suppose that you want to get a sum of the invoice amounts that are past due and associated with the Oregon office. In other words, the value in the Amount range will be summed only if both of the following criteria are met:

• The corresponding value in the Difference range is negative.
• The corresponding text in the Office range is “Oregon.”

If you’re using Excel 2007, the following formula does the job:

=SUMIFS(Amount,Difference,”<0”,Office,”Oregon”)

The array formula that follows returns the same result and will work in all versions of Excel.

{=SUM((Difference<0)*(Office=”Oregon”)*Amount)}

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