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This doesn't work?
=IFERROR((IF(ISDATE([Actual IMP Date (PAH-ATL)]@row), 1, 0) + IF(ISDATE([Actual IMP Date (PCH-Cartersville)]@row), 1, 0) + IF(ISDATE([Actual IMP Date (PMH-Mountainside)]@row), 1, 0)) / (3 - (IF([Actual IMP Date (PAH-ATL)]@row = "N/A", 1, 0) + IF([Actual IMP Date (PCH-Cartersville)]@row = "N/A", 1, 0) + IF([Actual IMP Date (PMH-Mountainside)]@row = "N/A", 1, 0))), "N/A")
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