EvBET 
EvBET (Better/worse) functions perform a better or worse comparison of two values, based on the account type (ACCTYPE) property of the account member. ACCTYPE has the following values:
INC (Income)
EXP (Expense)
AST (Asset)
LEQ (Liabilities & Equity)
Syntax
EvBET(AppName,AccountMember,Cell1,Cell2)
AppName — The name of the application. This is required if the corresponding dimension does not exist in the active application.
AccountMember — The Account member.
Cell1 — The cell reference of the one of the values in the comparison.
Cell2 — The cell reference of the other value in the comparison.
Example
In the following example, if cell B2 is greater than cell C2 and the account is a revenue (income) account, the resulting variance is expressed as a positive. If the account is an expense account, the variance is negative.
EvBET(Finance,Revenue,B2,C2)