IF (NOT vh.structure_is_affectation) AND vh.taux_fc <> 1 AND (NOT isD4DAC10000(vh.param_1)) AND vh.volume_horaire_ref_id IS NULL AND isOui(vh.param_2) THEN
RETURN cell(\'J\', l);
ELSE
RETURN 0;
END IF;
-- R=SI(Q$52>0;Q22/Q$52;0)
WHEN c = \'R\' AND v >= 1 THEN
IF cell(\'Q52\', l) > 0 THEN
RETURN cell(\'Q\', l) / cell(\'Q52\');
ELSE
RETURN 0;
END IF;
-- S=Q$53*R22
WHEN c = \'S\' AND v >= 1 THEN
RETURN cell(\'Q53\') * cell(\'R\', l);
-- T=SI(ET(Q$54=0;HC_autorisees="Oui");Q22-S22;0)
WHEN c = \'T\' AND v >= 1 THEN
IF cell(\'Q54\', l) = 0 AND NOT i.depassement_service_du_sans_hc THEN