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IIF( FLG_A = 'Y' and FLG_B = 'Y' AND FLG_C = 'Y', VAL_A + VAL_B + VAL_C, IIF( FLG_A = 'Y' and FLG_B = 'Y' AND FLG_C = 'N', VAL_A + VAL_B , IIF( FLG_A = 'Y' and FLG_B = 'N' AND FLG_C = 'Y', VAL_A + VAL_C, IIF( FLG_A = 'Y' and FLG_B = 'N' AND FLG_C = 'N', VAL_A , IIF( FLG_A = 'N' and FLG_B = 'Y' AND FLG_C = 'Y', VAL_B + VAL_C, IIF( FLG_A = 'N' and FLG_B = 'Y' AND FLG_C = 'N', VAL_B , IIF( FLG_A = 'N' and FLG_B = 'N' AND FLG_C = 'Y', VAL_C, IIF( FLG_A = 'N' and FLG_B = 'N' AND FLG_C = 'N', 0.0, )))))))
IIF(FLG_A='Y', VAL_A, 0.0)+ IIF(FLG_B='Y', VAL_B, 0.0)+ IIF(FLG_C='Y', VAL_C, 0.0)