Thanks JANR, I used Switch as follows but blanks column appears
Switch ( Receiving.Pdate>ALLPOs.Delivery,late, Receiving.Pdate=ALLPOs.Delivery, same, Receiving.Pdate<ALLPOs.Delivery,before )
I want same results in access 2010 as mentioned in following sql statement
case
When ALLPOs.Delivery = Receiving.Pdate then "Same"
When ALLPOs.Delivery < Receiving.Pdate then "In Time"
When ALLPOs.Delivery > Receiving.Pdate then "LATE"
End case