Hi.
<table border='1' cellspacing='0' cellpadding='2' valign='middle' colspan='3' style='font-family:Arial; color:#000000; background-color:#FFFFFF; font-size:10px; font-weight:normal; font-style:normal; '><colgroup><col width='28pt'><col width='60pt'><col width='60pt'></colgroup><tr style='background-color:#cacaca'><td> </td><td align='middle'>A</td><td align='middle'>B</td></tr><tr><td style='background-color:#cacaca' align='middle'>1</td><td align='right' >10</td><td align='right' >10</td></tr><tr><td style='background-color:#cacaca' align='middle'>2</td><td align='right' >10</td><td align='right' > </td></tr><tr><td style='background-color:#cacaca' align='middle'>3</td><td align='right' >-100</td><td align='right' > </td></tr><tr><td style='background-color:#cacaca' align='middle'>4</td><td align='right' >10</td><td align='right' > </td></tr><tr><td style='background-color:#cacaca' align='middle'>5</td><td align='right' >10</td><td align='right' > </td></tr></table><br><table border='3' cellspacing='0' cellpadding='2' valign='middle' colspan='2' style='table-layout:auto; color:#000000; background-color:#FFFFFF; font-family:Arial; font-size:10px;'><colgroup><col width='40pt'><col></colgroup><tr style='background-color:#eeaaaa'><td>Cell</td><td>Formula</td></tr><tr><td>B1</td><td><Span style='color:#222222'>=AVERAGEIF</Span><Span style='color:#0000DD'>(A1:A10,">0",A1:A10)</Span><Span style='color:#222222'></Span></td></tr></table>