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If you're aiming to count the L-column "Yes" values which also have a corresponding F-column 0 value, this will do it:
=SUMPRODUCT(--(L4:L48="yes"),--(F4:F48=0))
If you're aiming to count the L-column "Yes" values which also have a corresponding F-column 0 value, this will do it:
=SUMPRODUCT(--(L4:L48="yes"),--(F4:F48=0))
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