=LET (Spend,SUMIF (T_Budget [Category],E2,T_Budget [Cost]),IFS (Spend>F2,"Over budget",Spend=F2,"Budget hit",Spend> (F2*0.9),"Near budget",TRUE,"Within budget")) Let's break the formula down to ...

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David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning.