Nested AVERAGEIFS() function not working

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AVERAGEIFS() is not functioning and returns #VALUE! when it contains nested functions and references to another sheet in the same workbook. SUMIFS() is functioning correctly under the same circumstances. Both are functioning correctly in Excel.

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Hello @steelenz

Since this is quite complex formula that references lots fo data, it is possible to create a sample spreadsheet where this issue is replicated and share it to analyze this matter or share existing one? If current file contains sensitive data, you may alternatively share it via PM.