I am trying to understand the SUMIFS formula, which looks like this:
=SUMIFS(A1:A10; A1:A10; ">0"; B1:B10; "<>"&"Property")
Let's say, B1:B10 contains values such as 'Property', "Town1", "Town2" and empty cells.
I don't understand what is the role of AND with the "not empty" condition ("<>") and specifying "Property" value?
Please, could someone explain how this formula works? Wouldn't specifying only "Property" condition give the save result?