The VariancePercent function expects comparison of the same account type. When you compare two account types, like Sales & Expense, the VariancePercent function performs the straight math without applying the logic of the account type. For example:
| Sales | Expense | Result |
|---|---|---|
-400 | 100 | -5. |
When the VariancePercent function is applied to a dimension that is not of type Accounts, an #ERROR results at runtime.
#MISSING is treated as zero (0), unless specified differently using ifnonnumber property.