BP24 - has 23 ptgs over 84 tokens:
	RefVPtg
	IntPtg
	EqualPtg
	AttrPtg
	IntPtg
	AttrPtg
	RefVPtg
	FuncPtg
	RefVPtg
	FuncPtg
	FuncVarPtg
	AttrPtg
	RefVPtg
	RefVPtg
	DividePtg
	IntPtg
	FuncPtg
	AttrPtg
	IntPtg
	AttrPtg
	FuncVarPtg
	AttrPtg
	FuncVarPtg
-&gt; IF(BP22=0,0,IF(AND(ISNUMBER(BP21),ISNUMBER(BP22)),ROUND(BP21/BP22,2),0))
BP24 - has 23 ptgs over 84 tokens:
	RefVPtg
	IntPtg
	EqualPtg
	AttrPtg
	IntPtg
	AttrPtg
	RefVPtg
	FuncPtg
	RefVPtg
	FuncPtg
	FuncVarPtg
	AttrPtg
	RefVPtg
	RefVPtg
	DividePtg
	IntPtg
	FuncPtg
	AttrPtg
	IntPtg
	AttrPtg
	FuncVarPtg
	AttrPtg
	FuncVarPtg
-&gt; IF(BP22=0,0,IF(AND(ISNUMBER(BP21),ISNUMBER(BP22)),ROUND(BP21/BP22,2),0))
