NE - Not Equal to The Not Equal To (NE) operator instructs the UserCalc to compare two Operands to check if they are NOT equal. Statement: Executives do not pay for parking. All other employees pay $75 (assigned into PC 296) Line CMD OT Operand 1 OPER OT Operand2 OT Operand3 If Goto Else GoTo 00010 IF DB DUN.UNITS_CODE NE A EXECUTIVE 00100 99999 00100 LET PC 296 EQ N 75 99999 99999 EXIT 99999 Here, the NE operator compares the values in Operand 1 (the employee’s unit) to Operand 2 (the executive group) to see if they different. If they are not equal; the UserCalc goes to Line 00100 and assigns the fee.