Efficient calculations

Calculations may be constructed differently and yet accomplish the same thing. Look, for instance, at the following example, which shows that an IF statement can be replaced by simpler code:

Scenario I	Scenario II
Create a calculated field with the following code: IF SUM (Profit) > 0 THEN 'Profitable' ELSE 'Unprofitable' END Place the calculated field on the Color shelf.	Create a calculated field with the following code: SUM (Profit) > 0 Place the calculated field on the Color shelf. Right-click on True and False in the resulting legend and rename Profitable and Unprofitable.

Since either of these scenarios will return the desired results, which...