I am trying to develop a formula to determine the accuracy of sports analysts' predictions. I can figure it out if all numbers are positive, but some are negative. For example, there are two teams playing, one a home team and the other the road team. On my sheet, the line is a positive number if the home team is the favorite. If the road team is the favorite, the line is negative. So if the road team is favored by 5, the line shows -5. If the predictor picks the road team to win by 7 (-7) and the road team wins by 10 (-10), the predictor is correct and would get a 1 (or TRUE) in my desired formula. It's easy enough to create a formula for the home team winning, and the predictor picking them correctly as something like =IF(AND(J8>=$G8,$G8>=$E8),1,0) will work where the line is in E8, the game result is in G8 and the analysts prediction is J8. So if the prediction is >= the line and >= the result, the prediction was correct and gets 1 (or TRUE). However, if, in the same scenario, the road team won and the predictor was accurate, the formula does not work. If the road team wins by 7 (-7) with the line being 5 (-5) and the analyst predicts a 10-point win (-10), for my purposes, the prediction of -10 is greater than both the line and the result, but in Excel, -10 is less than both -5 and -7 and the formula does not work. Any ideas? thanks