The IF function returns one value if a condition is true and another value if it is false.
IF( logical_test, value_if_true, value_if_false )
Returns either value_if_true or value_if_false based on the result of the condition.
IF(PY > 0, (AC - PY) / PY, 0)
Returns (AC - PY) / PY if PY is greater than 0; otherwise, returns 0.
