If the value is already rounded to the nearest 10, then the value SHOULD remain unchanged by applying the formula...

ie: (110/10)*10... thus 100 / 10 = 10 * 10 = 100

>Tore,
>
>Thank you for your guidance though It took me time to understand the logic but finally I have seen it works. The problem now is how this deals with the results that will already be rounded to the nearest 10. I am now forced to check the figure first before subjecting it to this formula.
>
>
>Cheers
>
>Fred