The Excel 2002 application would crash down if I attempted to audit the
following formula. It exits when steps to the array, I mean when
calculates the first sum() in the formula.

=IF($X$5*X10=0,0,IF($L$1=1,X10-((SUM($D$8:$L$8*D10:L10))*3-$X$9)*0.8,X10-0.8*(SUM($N$8:$V$8*N10:V10)*1.5-$X$9)))