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:
In Oracle Essbase and Planning Details, when the Variance function is applied to a dimension that is not tagged as an Accounts type, an #error results at runtime.
In Oracle Essbase, 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.
#error results in #error, unless specified differently using the ifnonnumber property.