The Variance function expects comparison of the same account type. When you compare two different account types, like Sales & Expense, the Variance function performs the straight math without applying the logic of the account type. For example:
Sales | Expense | Result |
|---|---|---|
-400 | 100 | -500 |
When the Variance function is applied to a dimension that is not tagged as an Accounts type, an #ERROR results at runtime.
#MISSING is treated as zero (0), unless specified differently using the ifnonnumber property.