IF
Basic Overview
Description  Checks if the condition is true and uses the first value of the condition for every row (value_if_true). If the condition is false the second value of the condition (value_if_false) is used for every row. 

Signature  IF(condition[, value_if_true[, value_if_false]]) 
Parameters 

Example
Dividends PayOut
With earnings, we pay out 50% of our net income to shareholders. Simple If formula with greater than logical function solves the task.
Dividend Payouts / Net Income
Value 

50% 
Net Income
Year  Value 

2016  30 
2017  20 
2018  10 
2019  0 
2020  100 
Dividend Paid= IF( 'Net Income' > 0, 'Net Income' * 'Dividend Payouts / Net Income', 0)
Year  Value 

2016  0 
2017  10 
2018  0 
2019  0 
2020  50 