# NOT

The **NOT** function returns the opposite of a logical value. It returns *TRUE* if the specified condition is *FALSE*, and *FALSE* if the condition is *TRUE*. It is commonly used with [**IF**](/planning-sheets/formula-syntax/conditional-statements/if-1.md) and other logical functions to invert conditions in calculations.

### Syntax

```javascript
NOT(logical_test)
```

### Arguments

* *logical\_test*: The condition to evaluate and reverse.

### Return value

Returns *TRUE* if the condition is *FALSE* and *FALSE* if the condition is *TRUE*.

### **Example**

<pre class="language-javascript"><code class="lang-javascript"><strong>IF(NOT(Sub Region == "APAC"), 52640000, 0)
</strong></code></pre>

In this example, the **NOT** function is used within an [**IF**](/planning-sheets/formula-syntax/conditional-statements/if-1.md) statement to assign values to the *2027 Actuals Plan*. The function evaluates whether *Sub Region* is **not** *APAC*. If the condition is *TRUE*, the formula returns 52.64 *million*; otherwise, it returns *0*.

<figure><img src="/files/irqbHffJQekOdehtltDX" alt=""><figcaption></figcaption></figure>

### **Excel equivalent**

[NOT](https://support.microsoft.com/en-us/office/not-function-9cfc6011-a054-40c7-a140-cd4ba2d87d77)


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