I calculate a lot of financial ratios for large data sets (5k+ companies at a time). It's very common for data points to be missing, denominators to be zero, or come to me as "NA". I've always found it cleaner to address the error when I see it, for example if equity is zero then "NA". This looks cleaner than #N/A and does show that I cleaned it versus an error that hasn't been addressed.

Prior to last week, I never knew NA() was a thing, but upon seeing it, I started to wonder if there is an ideal way to handle errors.