= IF(K8 & lt； 0, one column +k8, the other column +K8)
It means that when K8 cell is less than 0, it is true, and the parameter "one column +K8" is calculated; when K8 cell is less than 0, it is FALSE, and another parameter "another column +K8" is calculated.
In fact, only one cell name can be filled in one column and the other column here, because this formula is not an array formula and will not be used for array calculation.
If you still don't understand, you can ask.