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I have a field with the following IIF statement: OWES: IIf([BALANCE]>0,"OWES",IIf([BALANCE]=0,"PAID",IIf([BALANCE]<0,"OVPD",""))) Simply returns OWES in the field if the balance is >$0, PAID if =$0, and OVPD if <$0. This works great ... the problem is that I want to use this query to power 2...