Format Property - Microsoft Access
In Microsoft Access, custom number formats can have one to four sections with semicolons (;) as the list separator. Each section contains the format specification for a different type of number. If you use multiple sections but don't specify a format for each section, entries for which there is no format will either display nothing or default to the formatting of the first section.
Section
Description
First
Positive Numbers
Second
Negative Numbers
Third
Zero
Fourth
Nulls
Example
$#,##0.00[Green];($#,##0.00)[Red];"Zero";"Null"
As an alternative, consider using Conditional Formatting. In Access 2007, Conditional Formatting is available on the Design tab; in Access 2010, it's on the Formatting tab.
Conditional Formatting button in Access 2007