AND evaluates each argument from left to right and returns TRUE only when all of them are TRUE. The moment it finds a FALSE argument it returns FALSE without evaluating the remaining conditions. Numbers are treated as booleans: zero is FALSE and any non-zero number is TRUE, so =AND(1,1,1) returns TRUE and =AND(1,0,1) returns FALSE. AND almost always lives inside an IF — the AND result determines which branch runs. For more complex logic, AND can be combined with
OR inside the same IF: =IF(AND(A1>0,OR(B1="VIP",C1>1000)),"Qualify","Decline") requires A1 positive AND either B1 is VIP or C1 exceeds 1000. When you need only one condition to pass, OR is the right choice. When there are many outcome tiers rather than a binary yes/no,
IFS handles them in a flat list without deeply nested IFs.