Dax is not working

Hi Power_Guy 

Since I don't know what your data looks like, I tested it using simple data. When using the same DAX as yours an error was reported

A single value for column 'Actual Receipt' in table 'Issues' cannot be determined. This can happen when a measure formula refers to a column that contains many values without specifying an aggregation such as min, max, count, or sum to get a single result.

this is because this DAX formula handles multiple rows of data without specifying how to aggregate them. Use the SUM function to aggregate the data:

Actual = IF(
    SUM(Issues[Actual Receipt]) = BLANK() || SUM(Issues[Actual Receipt]) = 0,
    IF(
        SUM(Issues[Recommended Distribution]) = BLANK(),
        0,
        SUM(Issues[Recommended Distribution])
    ),
    SUM(Issues[Actual Receipt])
)

If this is not the problem you are experiencing, please provide some dummy data that maintains the same data structure and tell me how the fields used in your matrix visual are calculated.

 Best Regards,
Jarvis Tang
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