## About this lesson

Illustrations and issues with the MOD function.

## Quick reference

### MOD

Discover how to use MOD function in a formula.

### When to use

The MOD function, **MOD(Number,Divisor)**, returns the remainder after the **Number **(first argument) is divided by the **Divisor **(second argument). The result has the same sign as the **Divisor**.

### Instructions

#### Overview

- For example, 9 / 4 = 2.25, or 2 remainder 1.
**MOD(9,4)**is an alternative way of expressing this, and hence equals 1 also. Note that the 1 may be obtained from the first calculation by (2.25 – 2) x 4 = 1, i.e. in general:**MOD(n,d) = n - d*INT(n/d)**- where
**INT()**is the integer function in Excel.

#### Example

This function has various uses and a common example is shown below:

Calculations at regular time intervals: Consider tax payments as an example. Many companies make tax payments quarterly (i.e. once every three months). If we assume these payments are made in March, June, September and December then we can formulate the payment as **IF(MOD(Month_Number)=0,Make_Payment,0)**, etc.

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