=IF(left_to_spend>=0,"",left_to_spend<0,ABS(left_to_spend)/approved_amount)

Signature
HTH
Bob
(there's no email, no snail mail, but somewhere should be gmail in my addy)
> I have a spreadsheet that I want to show the following things:
> Max approval amount
[quoted text clipped - 6 lines]
> percentage overspent if the amount left to spend is a negative
> number....