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Suppose I have the following expression repeated in a long column:

=IF(OR($U2=""; COUNT(aHugeRange)=0); ""; SUM(aHugeRange))

I would like to avoid performing COUNT() and SUM() as much as possible to increase performance.

Will COUNT(), SUM() be ever executed for the rows where $U is empty?

Will the following modification work differently?

=IF($U2=""; ""; IF(COUNT(aHugeRange)=0; ""; SUM(aHugeRange)))
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    Down-voter, please provide a comment, what is wrong? Mar 21 '19 at 14:15
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My test showed that OR and AND are fully evaluated, but IF is short-circuit evaluated:

Result   Formula               Notes
FALSE    =IF( FALSE; 1/0=1/0)  no error so I think 1/0=1/0 is not evaluated 
#DIV/0!  =AND(FALSE; 1/0=1/0)  error, so 1/0=1/0 is certainly evaluated
#DIV/0!  =OR( TRUE;  1/0=1/0)  same

So I should use IF where performance is important.

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