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Weird results with interleaved if-clauses

Hi!
We just found out that the following formula delivers wrong results:
sum     (
          
if     (     [EINDEUTIGER MONAT] = MonthStart(today()),
                    
if     (     AUFTRAGSART='14',
                              
RECH_NETTO_UMSATZ,
                                   
if     (     isnull(LIEF_NETTO_UMSATZ_VAHK),
                                        0,
                                        
LIEF_NETTO_UMSATZ_VAHK
                                   )
                              +
                              
if     (     left(RECHNUNGSNR,2)='GS',
                                        
RECH_NETTO_UMSATZ,
                                        0
                                   )
                         ),
                          
RECH_NETTO_UMSATZ)
     )
What this formula basically does is summarize RECH_NETTO_UMSATZ. The outer if-clause differs between the current month and all past months, the inner if-clause differs between different kinds of customers. So generally speaking, for all past months, the formula should be cut down to a simple sum (RECH_NETTO_UMSATZ), shoudn't it? Well, it doesn't.
If we simply use sum(XY) we get different results than if we use sum ( if (clause1 = FALSE,XY,0). We have no idea, why.
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