Some of it depends on your data set and Crystal Report options set up.
Inside a formula if you do not state how to handle a NULL or set it to 'use defaults values' for nulls (in the formula editor or report set up) then the formula will stop evaluating and not return anything when it hits a null value. If you choose to use an isnull() in your formula to handle it is is imperative that this be the first condition otherwise it will stop evaluating on a NULL before it gets to that condition in the formula.
For example if X has some null values in it and you are not use default values for nulls these two formual will not return the same results
//good example
if isnull(x) then "A" else if x=1 then "B" else "C"
//bad example
if x=1 then "B" else if isnull(x) then "A" else "C"
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