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Do it this way:
If ( Class = 2 ; AmountField ; "" )
Define a summary field that is the total of the above calculation field.
(Personally, I'd put expenses and revenue in separate fields to start with.)
Yes, I would prefer expenses and revenues in separate fields as well, but these databases are from an off-the-shelf accounting package I am ODBCing into. Thankfully, with the help of your suggestion, I found that Filemaker allows me to create calculation fields in the same table as ODBC databases.