|Typically "" means the cell is empty. Not 0, but empty.|
What is the next result if you click Evaluate one more time?
What is the formula in AT5 and what are its dependents such that the formula in AT5 evaluates to ""?
If I force AT5 to return "", I get a #VALUE! error, not #NAME!
e.g. if I put the following formula in AT5 with AT1 empty, AT5 will reslove to ""
If I then use the Formula Evaluator on your original formula I get what you got:
However, one more evaluation step shows
IF(FALSE,#N/A,#VALUE!) not IF(FALSE,#N/A,#NAME!)
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