Doing a FINDITEM() on blank values is inefficient as the function has to traverse the entire list before it returns a blank.
If the majority of the values are not blank, then check for BLANK first:
If the majority are blank:
If there will never be blanks in the values, there is no need to check for blanks:
Related to Rule: 2.02-17 Put the most common condition first
Rule 2.02-15 FINDITEM on blanks. If the list being referenced does not contain blanks, there is no need to check for blanks with IF ISNOTBLANK(List) THEN FINDITEM(List, Text) ELSE BLANK. It goes against PERFORMANCE, NECESSARY elements of PLANS if you wish to go against this rule
Here is how it was done in Pre Planual Era:
Assumption: Account Text is always going to be NON BLANK.
What is wrong with this method? Unnecessarily including IF ELSE statement and increasing the load on the engine
Here is how it should be done in Planual Way: