Represent Budget remaining percentage when Budget is zero

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I am creating a budget dashboard where the budget is broken down by capitalized costs and expense costs. Where the budget = 0, but expenses are incurred, how do I calculate and represent the budget remaining %? Using the formula in excel gives a Div error.

For instance, if budget for a category = 0, incurred expense is $5,000$, is it logical to say that budget remaining is -$5,000$ and $-5,000$ % ?

Is this a correct representation? What formula can one use to derive the $-5,000$ % ?

Thanks for your help.