Efficiently replace 0 with NA

Question

I am trying to find a way to efficiently replace zero with NA() in an Excel formula. I know the following works:

=IF(FORMULA = 0, NA(), FORMU

Answer 1

Calculation and display can occur in two different locations - why merge operations when you don't need to?

A1 - =Formula
B1 - =If(A1 = 0, NA(),A1)