There are two kinds of If statement, the single-line if statement and the multi-line if statement. Starting on a new line after the first Then turns your If statement into a multi-line If statement. Otherwise it is a single-line If statement. The multi-line If statement always includes an End If whereas the single line If statement does not.
Note Because of the use of line-continuation characters, single-line If statements do not need to be on a single line. In general, it is preferable to use multi-line If statements since they have a clearer layout. However, for simple situations, the single-line If statement is sometimes used.
Rem Single-line If example 1 Rem Same result as multi-line If example 1 If {Employee.Dept} = "Sales" Then _ formula = {Employee.Salary} * 0.06 _ Else _ formula = {Employee.Salary} * 0.04
Here is an example showing various forms of single-line If statements:
Rem Single-line If example 2 Dim per As Number, extra As Boolean per = 2 : extra = False 'An example with no Else clause If {Employee.Dept} = "Sales" Then per = 10 'More than 1 statement in the Then or Else part can 'be included by separating them with colons If {Employee.Dept} = "R&D" Then _ per = 5 : extra = True _ Else _ per = 3